Source: belastingdienst.nl (Dutch)
Unofficial translation:
Export declaration: exporter must be established in the Union – update
11/18/2019
On 1 October 2019, it was announced that from 1 December 2019, only an exporter who is established in the Union may be entered in box 2 of the export declaration.
In order to give the business community time to adjust to the new situation, the effective date has been adjusted to 1 April 2020.
From 1 April 2020, the data in the export declaration must comply with the definition of ‘exporter’ as stated in Article 1 (19) of the Delegated Regulation (EU) 2015/2446 (GVo. DWU).
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