– A logistics service provider in the Netherlands is transporting goods from a third country to another third country for a Dutch company
– Question: Does the zero VAT rate apply to this transportation service between third countries?
– Answer: No, the zero VAT rate does not apply, the general VAT rate is applicable
– The transportation service does not qualify for the zero VAT rate as the goods are not physically in the Netherlands
– The place of service is considered to be in the Netherlands as the recipient is located there
– The zero VAT rate only applies to goods physically brought into the Netherlands but not yet imported
– The text from the legislative history suggests that the transportation service between third countries is subject to the standard VAT rate.
Source: kennisgroepen.belastingdienst.nl
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