- Retailer not obligated to apply zero VAT rate when selling to non-EU traveler
- Significant administrative effort required for applying zero VAT rate and refunding VAT to non-EU traveler
- Retailer must prove eligibility for zero VAT rate by providing customs-stamped purchase invoice in traveler’s name
- Non-EU traveler can only receive VAT refund through retailer or intermediary
- Dutch legislation aligns with EU VAT directive for zero VAT rate and VAT refund to non-EU travelers
- No intention to seek clarification from European Commission on voluntary or mandatory cooperation for VAT refund under VAT directive.
Source: taxlive.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.
