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
Latest Posts in "Netherlands"
- Netherlands: Shadow Accounting Triggers Reversed Burden of Proof and VAT Assessments
- Netherlands: FIOD Arrests Man in €240,000 EU VAT Carousel Fraud Probe
- Dutch entrepreneur disputes €33,000 VAT debt in accountant disciplinary case
- Netherlands Urged to Speed Up E-Invoicing to Combat VAT Fraud
- Netherlands: VAT Assessment on Furnished Holiday Rentals and Small Business Scheme Misuse
