Dutch: “Verkoop boilers vormt vaste inrichting in Nederland voor btw”
The case concerns the sale of electric boilers via the internet. The supplier lives with his family in Hungary. The boilers are bought in Hungary and delivered by the suppliers to a warehouse in the Netherlands.
The location in the Netherlands is not only used for storage of boilers, but it also entails an office space, equipped with a desk with a computer, table, chairs, cupboards and a toilet. The vendor is also present at this location on average at least once a week.
From this location, the vendor takes care of the deliveries of the boilers in the immediate vicinity (which deliveries he makes himself) or the vendor takes care of the dispatching of the boilers via a courier service from this location. The files with the documents kept by the interested party (including invoices) for his administration are present in the office.
According to the Court, therefore, all technical and human resources are available to deliver the boilers, resulting in a fixed establishment for VAT in the Netherlands.
Read more: BTWJurisprudentie (Dutch)
Latest Posts in "Netherlands"
- Court Rules No Right to Deduct Input Tax for Shareholder Advice Costs
- Entrepreneur Bound by Settlement Agreement in Tax Reassessment Case on Luxury Watches Sales
- Tax Fraud Lessons: The Perils of Mixing Business and Personal Finances
- Financial Application Disruption at Customs Halts Payments, Urgent Payment Requests Possible
- New VAT Rules for Mixed-Use Buildings: Changes Effective July 1, 2025