- Platform fiction of Article 3c paragraph 1 of the Dutch VAT Act 1968 does not apply to facilitating a delivery in dropshipping by a platform operator.
- The import scheme was incorrectly used in the presented case.
- The case involves a Dutch VAT entrepreneur using a dropshipping model with online sales and no own stock.
- A customer orders a product from the Dutch entrepreneur, who orders it from a non-EU entrepreneur via a platform operator also outside the EU.
- The platform operator incorrectly assumed the platform fiction was applicable.
- The condition of a distance sale from a third country or area is not met.
- Such a distance sale only applies if the buyer is an entrepreneur with no right to deduct.
- This condition is not met in the presented case.
- Additional exception situations are discussed.
Source: taxlive.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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