Dutch EC Listing
If your entity sells products or services within EU countries, you must submit an EC listing. This form can be found under other forms at the Dutch Tax Authority. For each customer, you must indicate how much you have sold. A VAT identification number is also required, this is necessary to be able to transfer the tax.
In category 3b of the VAT return, you add up all sales to EU countries. The 0% category selling (VAT reverse charged) must also be mentioned.
All products that you import from other EU countries fall under category 4b. If you do business with another company and you import goods, the VAT will be reversed. Normally the entrepreneur pays 21% VAT, but if you do business with a Supplier from another EU country, the VAT is shifted from the supplier to you. In the VAT return, you state how much you have bought from other companies. So 0% is charged because you pay it yourself and get it back through input tax.
You have to charge 0% VAT on sales to non-EU countries. This category can be found on the tax return under 3a. If you make use of the VAT deferment mechanism (license Article 23), you may enter these purchases in category 4a. If you do not (yet) make use of the reverse charge mechanism, you immediately pay the import duties and VAT to enter the borders of the EU. You get those costs back by filing category 5b.
We would be pleased to assist you with matters concerning when an EC listing should be submitted, tailor-made case by case. In addition to that, we will assist with a 0% rate or with Article 23 procedures.