VATupdate

Exporter must be established in the EU

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)

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