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Netherlands – The entry in force of the new definition of the Exporter of Record has been brought forward to 1st October 2020.

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Due to a change in customs regulations at the European level, non-EU businesses will no longer be able to act as exporter of record in the Netherlands as of 1st October 2020.

For the record, the new definition of the exporter of record was scheduled to enter into force on 15th October 2020.

In this context, the Dutch Tax Office published a FAQ detailing the main consequences as of 1st October 2020.


Update 1st October 2020: The entry into force of the new definition of exporter has been postponed to 1st January 2021

To continue exporting from the Netherlands as of 1st January 2021, please contact us for further assistance.

Source: Belastingdienst – Dutch Tax Office (in Dutch)

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