How will I pay VAT on my orders?

Effective for new orders as of February 16th 2022

We are VAT registered in the Netherlands, Belgium and Germany. To determine from which entity we will create the invoice, is dependent on the country where you as a retailer are based. Please note, the VAT always follows the shipment.


BE Retailer
Buying from Own country - invoiced through BE (with local 21% VAT)
Buying from DE - invoiced through NL (with 0% reverse charged VAT)
Buying from NL - invoiced through DE (with 0% reverse charged VAT)
Buying from other - invoiced through NL (with 0% reverse charged VAT)

 

DE Retailer
Buying from Own country - invoiced through DE (with local 19% VAT)
Buying from BE - invoiced through NL (with 0% reverse charged VAT)
Buying from NL - invoiced through DE (with local 19% VAT)
Buying from other - invoiced through NL (with 0% reverse charged VAT)

 

NL Retailer
Buying from Own country - invoiced through NL (with local 21% VAT)
Buying from BE - invoiced through DE (with 0% reverse charged VAT)
Buying from DE - invoiced through NL (with local 21% VAT)
Buying from Other - invoiced through DE (with 0% reverse charged VAT)


Other EU Retailer
Buying from Own country - invoiced through NL (with 0% reverse charged VAT)
Buying from BE - invoiced through NL (with 0% reverse charged VAT)
Buying from DE - invoiced through NL (with 0% reverse charged VAT)
Buying from NL - invoiced through DE (with 0% reverse charged VAT)
Buying from other - invoiced through NL (with 0% reverse charged VAT)

 

non-EU Retailer
Buying from Own country - invoiced through NL (with 0% VAT)
Buying from BE - invoiced through NL (with 0% VAT)
Buying from DE - invoiced through NL (with 0% VAT)
Buying from NL - invoiced through DE (with 0% VAT)
Buying from other - invoiced through NL (with 0% VAT)


Please note: The carrier (may) charge local export duties directly to a non-EU retailer

 

What is the VAT Reverse Charge (Shifted VAT)?
When you buy goods or services from suppliers in other EU countries, the Reverse Charge moves the responsibility for the recording of a VAT transaction from the seller to the buyer for that good or service.
That way it eliminates or reduces the obligation for sellers to VAT register in the country where the supply is made. If the supplier incurs any local VAT on costs related to the service or goods supplied under the Reverse Charge, they may recover them through an EU VAT reclaim.
The Reverse Charge mechanism was created when the European Union Value Added Tax system was reformed for the launch of the single market in 1993, to help simplify the VAT reporting across the 27 member states.

 

See below some more of the most common VAT scenarios explained:

Retailer Brand Entity Tax to retailer
AT AT NL Shifted
AT NL DE Shifted
AT BE NL Shifted
AT IT NL Shifted
BE BE BE 21%
BE NL DE Shifted
BE DE NL Shifted
BE IT NL Shifted
CH NL DE 0%
CH CH NL Shifted
DE DE DE 19%
DE NL DE 19%
DE BE NL Shifted
DE IT NL Shifted
FR FR NL Shifted
FR NL DE Shifted
FR BE NL Shifted
FR IT NL Shifted
GB NL DE 0%
GB IT NL 0%
GB GB NL Shifted
IT IT NL Shifted
NL NL NL 21%
NL BE DE Shifted
NL DE NL 21%
NL IT DE Shifted
NO NO NL Shifted
BE (consumer) BE BE 21%
CH (consumer) CH NL 0%
CH (consumer) NL DE 0%
DE (consumer) DE DE 19%
DE (consumer) NL DE 19%
DE (consumer) NL DE 19%
GB (consumer) GB NL 0%
GB (consumer) NL DE 0%
IT (consumer) IT NL 21%
NL (consumer) NL NL 21%
NL (consumer) BE NL 21%
NO (consumer) NO NL 0%
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