The Dutch Customs authorities have taken the decision to apply the exporter concept from 1 October 2020. This has quite an impact on businesses, including for shipments to Turkey and Eastern Europe.
The news item is very short, but what it means is the following (unofficial translation):
Based on the EU Customs regulations, the exporter of record mentioned on the export declaration must be established in the European Union. However, as a temporary measure due to the corona crisis, it was allowed to (continue to) mention on the export declaration an exporter not established in the EU. This is no longer allowed after 1 October 2020. From that date, the exporter must established in the EU, thus in line with the legal definition.
Source: Belastingdienst (Dutch customs authorities – in Dutch)
Newsletters
Latest Posts in "Netherlands"
- Additional VAT Assessment for Private Use of Company Cars Upheld, but Penalty Reduced
- Office-to-Hotel Conversion Does Not Create a Newly Manufactured Building for VAT Purposes
- Margin Scheme Cannot Apply to Returned Goods Where Input VAT Was Deducted
- VAT Assessment for Private Use of Company Cars; Penalty Reduced from 80% to 25%
- Dutch VAT Reform Clarifies Reverse Charge Rules Under ViDA Directive














