If a Dutch entrepreneur buys a car in another EU Member State (e.g. Germany) and arranges the transport to the Netherlands himself, the delivery is often regarded as a local delivery by the supplier and foreign VAT is charged. This VAT cannot be reclaimed in the Netherlands, which creates a VAT disadvantage. This VAT cannot be reclaimed in Germany either, the German tax authorities will refuse this. You can avoid the VAT disadvantage in the following way.
Source: btwinstituut.nl
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