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Reverse charge under Dutch VAT number in the Netherlands?


The reverse charge rule within the European Union with respect to VAT implies that you can sell for instance goods from one VAT entrepreneur to another EU VAT entrepreneur at 0% VAT, but can this also be done within one EU country?

194 EU directive

Yes it can, under the 194 EU directive non resident VAT entrepreneurs in the Netherlands that do have a Dutch filing obligation, can sell at 0% VAT reverse charge rate.

The situation is that you are selling a number of goods exceeding the maximum amount, which can be different per EU country, that makes it obligatory for you to file the VAT returns in that concerning EU country.

Without having an office or a shop in the Netherlands you are able to sell to a Dutch resident entrepreneur goods at 0% VAT even with you using a Dutch VAT number on your invoice. In the VAT returns you need to indicate the 0% turnover and if you transfer goods from one country in the EU to another you of course need to meet the Intracommunautair VAT filing requirements.



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