pickup at warehouse in NL – must I pay salestax or not ?

Category: before I buy

When you pick up goods and do not want to pay 21% dutch salestax you must send us an e-mail with a SIGNED proof of transport and a copy of your ID or company registry prior to your scheduled pickup.

The information below is a direct copy from the dutch tax authorities. It provides important information for when you pick up goods at our warehouse, and you want to receive a 0% tax invoice. If we do not receive full proof that goods are transported to another EU country you will have to pay 21% dutch salestax prior to pickup. You can request a refund for salestax that you paid in the Netherlands through your local tax office.

Declaration of carriage in pick-up transactions

Do you supply goods to a foreign customer? And are these goods picked up personally by you? Then you must be able to prove that those goods have actually been transported to another EU country. This can be done, for example, with the CMR document (the consignment note) or with the transport administration of your customer. Therefore, always ask your customer for a declaration of carriage when your customer picks up the goods themselves. You can only use a declaration of carriage to prove the transport to another EU country if:

you can show the commercial documents and records of the delivery with your administration, and your customer is a regular buyer. You must also be able to prove that you have sold the goods to someone who has to file VAT returns in another EU country. You can then deliver the goods with 0% VAT. We call this an intra-Community supply.

Content of declaration of carriage A declaration of carriage must include, among other things:

the name of the customer. If the customer does not receive the goods themselves, the name of the person who does so on behalf of the customer the license plate of the vehicle with which the goods are transported your invoice number the place of destination the commitment of the customer that they are willing to give us more information about the destination of the goods Is the customer reliable? If you cannot prove during an inspection that your goods have left the Netherlands, you will still have to pay VAT. Therefore, make sure that you can prove that you have acted in good faith. For example, only deliver with 0% to regular customers who have bought from you without problems before. In other cases, it is better to charge the customer Dutch VAT.

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/administratie_bijhouden_van_goederen_en_diensten_naar_andere_eu-landen/aantonen_dat_u_goederen_levert_aan_afnemers_die_aangifte_doen/vervoersverklaring_bij_afhaaltransacties#:~:text=Levert%20u%20goederen%20aan%20een,de%20vervoersadministratie%20van%20uw%20klant.

Tags: EU, export, salestax
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