Whitepaper: Export and VAT

8 July 2024
Whitepaper

If you, as entrepreneur, bring goods outside the EU’s VAT area, you are exporting. It does not matter whether you supply the goods to a private individual or a business. If you satisfy the conditions, you charge the zero rate. If the buyer from outside the EU picks up the goods themselves, you can only apply the zero rate if you demonstrate that the goods have left the EU and the buyer is a business.

Burden of proof

In order to apply the zero rate, there must be accounts and documents that demonstrate that the goods were exported. As an entrepreneur, you must show that the goods were delivered and transported to a destination outside the EU, but how can you do so?

Read more in the whitepaper down below.

Contact

Do you have any questions about the burden of proof with regard to the goods exported by your business? Then contact one of our VAT advisers or send an email to btw@crop.nl. Do you have other questions? We are happy to help with those too.

Download

Contact us
Bas Hoksbergen
Tax manager
+31 88 - 42 63121
Send a message

Related services