VAT when doing business abroad

Doing business internationally

When you supply goods or services you have VAT obligations. If you operate solely within the Netherlands, you generally only have to worry about Dutch VAT obligations, but if you also supply goods or services in EU countries or outside the EU, you will also have to find out about possible VAT obligations in other countries.

Who has to pay VAT and where?

To determine where VAT is due, it is first necessary to determine the place of performance. Is this in the Netherlands or abroad? If it is in the Netherlands, you will have to account for VAT to the Dutch Tax and Customs Administration. If it is in another country, you will have VAT obligations abroad.

However, the place in which you are located when you supply goods or services is by no means always the place of performance for VAT purposes. The rules for determining the place of performance are complex. It is important to draw a distinction between the supply of goods and the performance of services, as different rules apply.

 

Knowledge document explaining international VAT obligations

If you want to know about the difference between supplying goods and services and VAT obligations, or want more information on VAT obligations abroad, contact one of our advisors. We will be pleased to help you with questions about VAT and foreign jurisdictions.

More information?

Henk van Assen LL.M.

Tax advisor and VAT specialist
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