Amendment of the 1968 Turnover Tax Implementation Decree (Implementation EU VAT Directive)

The provisions in this ministerial regulation are mainly related to the amendments to the OB Act 1968 with regard to so-called intra-Community distance sales of goods. This mainly concerns the deliveries of goods that are sent or transported by or on behalf of the supplier in a Member State of the European Union, to a private customer in another Member State. All changes are of a technical nature.

Source Taxlive.nl

See also VAT legislation in the European Union – VAT Directive and Implementing Regulation, VAT Laws of the EU Member States