The OVI Turnover Tax Knowledge Group states that the zero VAT rate does not apply to the transport of goods between third countries.
The case presented to the knowledge group concerns a logistics service provider established in the Netherlands that provides a freight transport service to an entrepreneur established in the Netherlands. The freight transport service carries goods from one third country to another third country. According to the knowledge group, the general VAT rate applies to this transport service because the goods are not physically located in the Netherlands and therefore do not constitute goods within the meaning of item a.1 of Table II of the VAT Act 1968.
Source Taxlive
