- Dutch entrepreneurs order products from non-EU merchants via online platforms for EU customers.
- The platform operator uses the IOSS in the Netherlands for VAT accounting.
- IOSS requires that goods are supplied to non-business customers.
- Dutch tax authorities view the platform operator as facilitating sales between merchants and entrepreneurs, not qualifying as distance sales.
- Platform operators must determine customer VAT status based on all relevant facts, not just the absence of a VAT id number.
- Goods were shipped to various addresses and ordered using business software.
- Platforms may need to perform additional checks on customer VAT status.
- Suppliers should review evidence or information indicating customer VAT status.
- VAT treatment should not rely solely on the presence or absence of a VAT id number.
Source: jdsupra.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.
