Net Export / Intra-Community Supply (IC Supply)

An intra-Community supply with 0% VAT is available for businesses that have a valid VAT identification number issued by an EU Member State other than the Netherlands.

An important condition is that the goods must actually be transported from the Netherlands to another EU Member State and delivered there.

Deliveries where the goods remain within the Netherlands do not qualify for the 0% VAT rate applicable to intra-Community supplies.

This is in accordance with Article 9(2)(b) of the Dutch Turnover Tax Act 1968 (Wet op de omzetbelasting 1968), in conjunction with Table II, Part a, Item 6, and Article 138(1) of the European VAT Directive 2006/112/EC.

All other applicable legal requirements must also be met.

Kind regards

Team Decohomeandgarden.com