Selling to consumers in other EU countries (OSS)
Once your total sales to consumers in other EU countries exceed € 10,000 per year, you charge the VAT rate of each customer's country. Through the One Stop Shop (OSS) you report this in a single return in the Netherlands, instead of registering in every country.
Shipping from outside the EU (IOSS)
If you ship goods from outside the EU directly to EU consumers in consignments of up to € 150, you can use the Import One Stop Shop (IOSS). You charge VAT at checkout and report it in one monthly return, so your customers don't pay extra at delivery.
Stock in other EU countries
If your goods are stored in a warehouse in another EU country, for example through a marketplace fulfilment programme, you may need a VAT registration and returns in that country. OSS does not cover this.
Importing into the Netherlands
When you import goods into the Netherlands, import VAT and possibly customs duties are due. With an article 23 licence, the import VAT can be shifted to your VAT return. Your company needs an EORI number for customs.
Selling to businesses
Sales to businesses in other EU countries are usually reverse-charged: you don't charge VAT, but you report the sale in your VAT return and in the EC Sales List (ICP).
