This article explains the following most important aspects of Import in the Netherlands and B2C sales via the Netherlands: If you import via the Netherlands, you can take advantage of the import VAT deferment (also known as ‘the reverse charge’). Appointing a fiscal representative is required if a non-Dutch business wants to take advantage of the import VAT deferral. In certain conditions, appointing a fiscal representative is obligatory. For example, if a non-EU business effects EU distance sales in the Netherlands, then appointing a general fiscal representative is required. The One-Stop-Shop (OSS) registration provides an opportunity to ease the administrative burden of businesses falling in scope of the distance selling rules in effect from 1 July 2021. Those businesses are not required to VAT register in each of the EU country of their customers if they opt for OSS. The Import OSS (IOSS) may be beneficial if you import low-value goods.
Source Grant Thornton
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