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Registration one-stop shop for VAT e-commerce started

The new EU VAT e-commerce scheme will apply from 1 July. You can now register for the new one-stop shop.

Are you a Dutch entrepreneur and do you supply goods in the European Union (EU) to customers who do not have to submit a VAT return? For example, do you have a webshop? Then from 1 July you usually have to pay VAT in the EU countries to which your goods go. This applies to goods that are already in the EU and to goods that you import from outside the EU. To avoid having to register with the tax authorities in all countries where you deliver, a new one-stop shop will be introduced from 1 July. This allows you to process VAT notifications and payments for these deliveries for all EU countries in one go. You can also use this one-stop shop for the services you provide to private individuals in the EU. Registration for the one-stop shop started on April 1.

Want to know how to register? Read E-commerce and services: new VAT rules for Dutch entrepreneurs .

More information about the changes from July 1? Read the factsheet E-commerce: new VAT rules from 1 July 2021

Source: belastingdienst.nl

Note from the editors: The registration is currently only open for Dutch established entrepreneurs. The registration for foreign businesses (e.g. for the IOSS) will be available soon (likely from mid-May).

Update: The Dutch tax authorities implied that they only focus on registration of companies for the (intra-EU) OSS scheme, and not on the iOSS scheme. They seem to be ignoring the fact that for the iOSS scheme, non-EU sellers must have their iOSS registration number before 1 July 2021, in order to be able to claim the exemption from VAT upon the importation of goods. Without this number, non-EU webshops will face a huge compliance cost and logistical issues as of 1 July 2021. We continue to follow this closely.

 

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