From 1 April 2021, eligible businesses may opt to pre-register for the optional special schemes and corresponding electronic portals (OSS/IOSS), which will enter into force 1st July 2021 in the Netherlands.
In this context, the Dutch administration has published clarifications regarding the new schemes applicable as of 1 July 2021.
The Dutch tax administration published on its website:
- A technical support for companies established and non-established in the Netherlands providing a thorough mapping of the implications of the VAT Ecommerce Package for their activities.
- A technical support for companies established and non-established in the Netherlands providing in details the conditions as to substance and form required to use the différents schemes.
For more information, contact our experts.
Source : Dutch tax administration (pdf in Dutch)
