- Updated decree on application of zero VAT rate published by State Secretary of Finance
- Zero VAT rate applies to goods not yet imported into Netherlands
- Zero rate applies to goods under customs regime, regardless of buyer location
- Services related to non-imported goods also subject to zero VAT
- Zero rate does not apply to intra-community distance sales or sales of goods imported from outside EU
- Zero VAT rate applies to intra-community supplies from Netherlands of goods not yet imported
- Formal requirements for zero VAT rate application include compliance with customs formalities and VAT reporting requirements
Source: bdo.nl
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.
