Stocklots exported to countries outside the EU are subject to a VAT rate of 0%. You do not charge VAT and register 0% VAT on the invoice.
When exporting goods to countries outside the EU, for VAT purposes it does not matter whether you are delivering the goods to a company or an individual. The goods are zero-rated in both cases. The goods you deliver are generally taxed in the Netherlands. You can deduct this input tax. For this you can use section 3a of your VAT return. The goods leave the EU free of VAT.
PROOF OF EXPORT
In order to be able to apply the VAT rate of 0%, you must be able to prove that the goods have actually been exported to a country outside the EU. You will need documents from your accounting records. Therefore it is especially important to keep adequate records. Keep the following documents in any case as proof of export:
- All customs documents you receive from customs at the location at which the goods leave the EU.
- A copy of the consignment note.
- The carrier's invoice.
- The import certificate of the country of destination.
- All correspondence maintained with your foreign buyer.
- The transport insurance certificate.
- Any other documents relating to the export of the goods.
If you are supplying a foreign buyer that comes to collect the goods in the Netherlands, you also charge the VAT rate of 0%. You must be able to prove that the buyer is an entrepreneur and that the goods have actually left the EU. You also do this with the documents from your accounting records mentioned above.
If you would like to know more about exporting goods to countries outside the EU, download our useful whitepaper on exporting stocklots to countries outside the EU. When you are ready to export, have a look at our current range of stocklots.