- National regulations are being prepared for mandatory digital validation of goods purchased exclusively in the Netherlands by non-EU travelers. The travelers will apply for a VAT refund and take the goods in their personal luggage to a destination outside the EU.
- The process aims to simplify and speed up the VAT refund process, although both the retailer and the traveler are expected to make efforts.
- The digitalization is expected to reduce waiting times at airports and save on Customs capacity.
- Additionally, under certain conditions, Dutch retailers may apply a 0% VAT rate to goods sold to non-EU travelers.
Source Taxlive
