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Dutch VAT - A Practical Guide

4-hour course  |  4 CPD hours

£ 269 +VAT per person

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Home > > Dutch VAT - A Practical Guide

Dutch VAT - A Practical Guide

4-hour course

Course overview

UK businesses trading in the Netherlands need to understand the Dutch system of VAT, as there are many simplifications and rules that are different from those in the UK. The Netherlands is becoming a preferred jurisdiction to channel imports and exports in the EU as a post-Brexit alternative to the UK. This makes it even more crucial to understand the Dutch VAT rules if you are to avoid costly mistakes.  

This half-day course will guide you through the most relevant Dutch VAT rules for businesses operating internationally. It explains the customs regimes in the Netherlands, general fiscal representation and limited fiscal representation. The course highlights the main factors to consider when dealing with Dutch businesses or operating your supply chain from a Dutch logistics centre, including the obligation to register for VAT and providing a list of those elements of Dutch input VAT that cannot be recovered.

The course will examine the VAT reporting obligations in the Netherlands, including the method of completing VAT returns, differences between established and non-established companies on VAT obligations, ICP returns and Intrastat declarations. It will also explain the circumstances in which the reverse charge mechanism applies and highlight the differences of this regime with other EU countries.  

What will you learn?

  • In the Netherlands, which supplies are zero rated, reduced rated and exempt?
  • What are the differences between general fiscal representation and limited fiscal representation?
  • What is a virtual VAT warehouse and what other customs simplifications apply in the Netherlands?
  • What simplifications do the Dutch tax authority operate for a non-Dutch business to avoid registering for VAT in the Netherlands?
  • How is the 'reverse charge mechanism' applied in the Netherlands and in what situations is it different to the UK and other countries?
  • Do you need to register for VAT when selling consignment stock?
  • What are the due dates for Dutch VAT Returns and what are the methods of payment?
  • How should you complete and submit a Dutch VAT Return?
  • How do you complete and submit Dutch ECSL Returns and Intrastat Returns?
  • How can you reclaim Dutch input VAT if you are not registered for VAT in the Netherlands?

Extra benefits

  • course pack containing the information presented on the day
  • certificate of attendance

Course presenters