When you supply goods to private individuals or non-businesses in other EU member state and these goods are transported to the other EU member state, you have to consider the VAT distance selling rules. In case the goods are transported from the Netherlands, you will first charge Dutch VAT.

However, when the threshold in the ship to member state is exceeded or is exceeded in the previous year you will have to charge the VAT rate as applicable in this member state. This means you will have to register in the particular member state for distance sales. The thresholds vary per EU member state and range between €35.000 and €100.000.