Doing Business in the Netherlands 2012 - American Chamber of ...

Doing Business in the Netherlands 2012
non-taxable entity receiving the goods or services. There is no VAT
registration threshold in the Netherlands.
19.1.3 Place of Supply
If goods or services are supplied to another county, the rules of the
place of supply determine in which country VAT is due.
In the case of supplies of goods, the place of supply (and liability to
pay VAT) will be in the country where the goods are located at the
time the right to dispose as owner of the goods has transferred
(regardless where the supplier or recipient is established). If the goods
are transported in relation to the supply, VAT is due in the country
where that transport commences. For intra-Community supplies,
specific rules apply (also see section 14.1.4 Intra-Community
acquisitions).
For 2012, the general rule for business-to-business supplies of services
is that services are deemed to take place in the country where the
(VAT-taxable) recipient of the service is established. In cross-border
situations, the liability to pay VAT is shifted to the (VAT-taxable)
recipient (please note that this includes VAT exempt entities such as,
for example, insurance companies, banks, hospitals). Exceptions to
the general rule for business-to-business services will continue to exist
(for example services related to real estate and transport of persons).
The general rule for business-to-consumer service supplies continues
to be that VAT is due in the country of the service provider.
Exceptions also continue to exist here. In 2013 and 2015, a change of
the place of supply rules for consumer sales will take place with
regard to, among others, long-term rental (lease) agreements for
means of transport, e-commerce and telecommunication services.
19.1.4 Intra-Community Acquisitions
A taxable person who sells and supplies goods to a taxable person
located in another EU country will perform an intra-Community
supply in the EU country of dispatch of the goods. The receiving
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