- The OSS (One Stop Shop) VAT scheme allows e-commerce businesses shipping from a Dutch warehouse to declare and pay foreign VAT for B2C sales in other EU countries via a single quarterly return, simplifying compliance.
- Businesses must still handle regular Dutch VAT, warehouse logistics, and ensure their Dutch BV or branch, VAT registrations, and bookkeeping (e.g., Exact Online) are properly aligned.
- The OSS scheme replaces the old system of multiple national distance selling thresholds and VAT registrations, centralizing EU B2C VAT obligations if set up correctly.
- Sales to Dutch consumers are reported in regular Dutch VAT returns, while cross-border B2C sales to other EU countries are reported through OSS VAT returns.
- The guide targets foreign e-commerce brands using the Netherlands as an EU distribution hub, helping them set up tax, VAT, and accounting processes correctly from the start.
Source: orangetax.com
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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