- The EU’s €10,000 annual threshold determines whether Dutch businesses charge Dutch VAT (21%/9%) or the customer’s local VAT on cross-border B2C sales; above it, OSS can be used to report EU sales in one quarterly return.
- OSS applies only to cross-border B2C goods and services; domestic Dutch sales still require regular VAT returns, and input VAT cannot be reclaimed through OSS.
- 2026 OSS deadlines are the last day of the month after each quarter: 30 Apr, 31 Jul, 31 Oct, and 31 Jan 2027.
- Late filing triggers an €82 fine, while late payment adds a 3% charge on unpaid VAT (capped at €6,709).
- Businesses must keep OSS records for 10 years, and non-EU VAT refund requests must be submitted digitally from 1 April 2026.
Source: intercompanysolutions.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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