Exporting goods
Export refers to the sale of goods or services to a foreign country. Another word for export is export. For example, when manure is sold from the Netherlands to Egypt, you can say manure is exported to Egypt. Goods always go in the opposite direction of the flow of money. In our example, goods (the manure) leave the country and money enters the country (the payment for the manure.
The opposite of export is import. In this process, goods actually enter the country and money leaves the country. What counts as imports for one country, counts as exports for another. In our example, the Netherlands exports manure to Egypt, and Egypt imports manure from the Netherlands.
Exporting goods to another EU country
Within the European Union, there is free movement of goods. This means that you can export goods to another EU country without any problems. If you supply to a business customer within the EU then you can apply the 0% VAT rate provided the business customer is in possession of a valid VAT identification number. If you supply goods to individuals in another EU country then you usually have to pay VAT in that country. It is important that you can always prove that the goods have been exported to the country. This can be done, for example, by providing a copy of the bill of lading. More information on how to prove that the goods were exported can be read on the site of the tax authorities.
Business deliveries within the EU
For business deliveries within the EU, you pay the 0% VAT rate. This is referred to as an intra-community delivery. The two requirements set by the tax authorities are that:
- The customer has a valid VAT identification number
- You can prove that the goods are leaving the country. This can be done by a copy of the bill of lading or, for example, another transport document.
If you are supplying to a business customer who does not provide exempt goods or services, you cannot use the 0% VAT rate. The customer will also not have a VAT identification number in that case. The IRS provides more information on intra-community delivery.
Private deliveries within the EU
If a private person buys goods from you from another EU country, you have to pay VAT in the country where the goods are ordered. This is the case, for example, if you have an online store and also supply German customers. If you deliver less than €10,000 to other EU countries in one calendar year, you can simply charge the Dutch VAT rate. If you remain under the threshold amount of €10,000, you can still choose to declare VAT in the country of export.
If you export more than €10,000 to other EU countries, you must file VAT returns in your customer's country. The easiest way to do this is through the one-stop shop system, also known as the Union system. You then do not have to file a declaration in each EU country but you can arrange this centrally at one point. Another alternative is to file a declaration in each EU member state but this is cumbersome.
The export of goods outside the EU
If you export goods to non-EU countries, these goods are taxed with 0% VAT, regardless of whether it is a business supply or a private supply.
If you export goods outside the EU, you should always file an export declaration with customs. Customs looks at the HS code (also called commodity code) to see if you have any special requirements to meet. When exporting outside the EU, we always recommend doing business with a good freight forwarder. A good freight forwarder is knowledgeable and can help you prepare for transportation. This allows you to avoid getting your goods stuck at foreign customs, something that is still common in practice.
VAT on delivery outside the EU
As mentioned, you can use the 0% VAT rate for deliveries outside the EU. So you do not have to charge VAT on your products. It does not matter whether you deliver to a company (business delivery) or to an individual (private delivery): the rate is always 0%. However, you must be able to prove that the goods have actually left the EU. This can be done, for example, by providing a copy of the bill of lading, the import certificate from the destination country, or a transport declaration if the customer collects the goods themselves.
Check whether your product may be sold abroad
Outside the EU, there may be different product or packaging requirements. Therefore, always check carefully first whether your product may be sold in the country of destination. The Chamber of Commerce has a database with the requirements of most countries, but also get additional information from a party with experience with the country in question. Further, check whether there are any other laws in the destination country. For example, are there EU boycotts or trade barriers? And is there any other local legislation you need to comply with.
Export documents
The requirements for export documents vary from country to country. The Rijksdienst voor Ondernemend Nederland (NVO) has made an overview per country, which requirements apply. A forwarding agent can help you arrange these documents. Many different export documents can be downloaded through the Chamber of Commerce.
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