On July 1, the new EU scheme for VAT and e-commerce will come into force. If you are an entrepreneur to whom it applies, you can now register with the Belastingdienst (Dutch Revenue Service) for the new One-Stop Shop. In doing so, you avoid the need to register with all tax authorities in countries you supply to. As of July 1, an entrepreneur liable for VAT and supplying goods to individuals residing in other EU countries will often have to pay VAT in the countries the goods are shipped to. The scheme will also apply to goods that you import from outside the EU. In principle therefore, you will have to register in all countries to which you supply goods.
You can avoid this bulky red tape by registering for the One-Stop Shop (OSS) with the Belastingdienst before July 1. Registration for OSS will enable you to make simultaneous VAT payments on all your supplies. You can register through Mijn Belastingdienst Zakelijk. Entrepreneurs will be eligible for a less complicated scheme if their aggregate turnover from distance selling and digital services remains less than € 10,000 annually. Distance selling and digital services then take place in the Netherlands.