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Sale of boilers results in fixed establishment for VAT in the Netherlands

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)

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