Zero VAT Rate Application for Goods Not Yet Imported: Dutch State Secretary Decree Update

• Updated decree on application of zero VAT rate published by State Secretary of Finance
• Zero VAT rate applies to goods not yet imported into Netherlands
• Zero rate applies to goods under customs regime, regardless of buyer location
• Services related to non-imported goods also subject to zero VAT
• Zero rate does not apply to intra-community distance sales or sales of goods imported from outside EU
• Zero VAT rate applies to intra-community supplies from Netherlands of goods not yet imported
• Formal requirements for zero VAT rate application include compliance with customs formalities and VAT reporting requirements

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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