VAT on goods after Brexit

The EU and the UK have come to an agreement on trade matters. This article describes what the rules for value added tax (VAT, also known as BTW in Dutch) are if you import goods from or export goods to the UK.

VAT on goods

Purchasing products in the UK

If you purchase goods from businesses in the UK, the seller will usually charge you 0% VAT. You pay VAT in the Netherlands, by declaring the VAT on your VAT return – on condition that you are an entrepreneur for VAT purposes. The British seller has to demonstrate that the goods have left the country, for instance by producing a freight letter or invoice.

Selling products to the UK

When you sell goods, you send an invoice charging 0% VAT. Both you and your customer must be liable for VAT, and you must put both VAT identification numbers on the invoice. Be sure to check your customer’s VAT number, and produce proof that the goods have left the Netherlands, for instance a freight letter, invoice or order confirmation.
Do you sell products to private individuals? You have to charge the British VAT rate. If you are not sure, you can use the Tax Administration calculation tool (in Dutch), or call a Tax Information Line for advice.

3 tips

  1. Apply for an EORI number. You need this Customs identification number for international trading.
  2. Read up on Starting to export
  3. Read up on Starting to import

Also see

Brexit Preparedness Notice: European Commission advice on the changes in VAT rules and VAT refunds on the delivery of products and services to the UK.

Trade with the UK: For businesses based in the EU.

Information for UK businesses

If your business is located in the UK, you have to deal with the changes from the other side. Consult gov.uk for information. These direct links may point you in the right direction:

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