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Zero VAT Rate Application for Export of Goods: Guidelines and Limitations in the Netherlands

  • Updated decree on application of zero VAT rate in the Netherlands
  • Zero VAT rate applicable to goods exported from EU
  • Export of own goods to third country not subject to VAT
  • Proof of export required through books and records
  • Zero rate applies in chain transactions with export
  • Specific rules for applying zero rate on export of pleasure boats
  • Requirements for applying zero rate on pleasure boats taking own keel to destination outside EU

Source: bdo.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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