The Netherlands: eCommerce after Brexit

For the Dutch but also the EU entrepreneur who conducts transactions with other entrepreneurs in the United Kingdom, Brexit means that the VAT consequences with regard to the transactions with the United Kingdom have changed from 1 January 2021. Since 1 January 2021, the United Kingdom is no longer an EU Member State but it is treated as a third country. This means that the European VAT rules no longer apply to transactions with the United Kingdom. Northern Ireland is an exception to this.




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