Source Belastingsdienst
Unofficial translation
Earlier, we informed you that from April onwards, only an exporter established in the Union could be indicated in box 2 of the export declaration. However, due to the corona crisis, it is still allowed to mention an exporter who is not established in the Union.
Also after 1 April, you are allowed to mention an exporter who is not established in the Union.
This is allowed until the 15th of the month following the month in which the cabinet measures against corona stop.