Navigating Cross-Border Supply Chain VAT Complexities in the Netherlands with Bol International

Expanding from outside the EU into the European market is an exciting step — and the Netherlands is often the ideal gateway. With its central location, world-class logistics, and favourable VAT facilities, the country offers a strong foundation for your European supply chain.

But opportunity also brings complexity. Cross-border operations can create multiple VAT touchpoints, each with its own compliance rules. Without the right guidance, this can lead to unnecessary costs, cashflow issues, or even penalties. At Bol International, we help you navigate these challenges so you can focus on what matters most — growing your business.

Below, we outline some key VAT considerations when expanding your supply chain into the Netherlands.

Imports into the European Union

If you plan to store goods in a Dutch warehouse for EU distribution, importing into the Netherlands will be your first VAT step. Import VAT is due when goods cross the EU border, which can put pressure on cashflow.

The Netherlands offers a postponed accounting scheme, allowing you to report import VAT in your VAT return rather than paying it upfront — avoiding a direct cash outflow. Non-EU businesses must appoint a fiscal representative to use this scheme. Our VAT team can act in this role, ensuring compliance and helping you benefit from this facility.

You will also need an EORI number (Economic Operators Registration and Identification) before importing. Without it, customs clearance isn’t possible. We can arrange this for you so your imports move smoothly through the process.

Selling directly to EU consumers from outside the EU (B2C)

If you sell directly to EU consumers without holding stock in the EU — known as third-country distance sales — the Import One Stop Shop (IOSS) can streamline your VAT reporting. This allows you to declare and pay VAT for all EU B2C sales in a single notification. Non-EU sellers must appoint a fiscal intermediary, a role Bol International can take on for you.

Selling Goods from the Netherlands

Once your goods are in a Dutch warehouse, you’ll need to register for VAT in the Netherlands. In many cases, you can register your foreign entity directly — there’s no need to set up a separate Dutch company purely for VAT purposes.

From here, VAT treatment will depend on your customer’s location and status:

• Dutch VAT – For sales to Dutch B2C customers

• Local reverse charge – For Dutch B2B customers

• 0% intra-Community supply – For eligible cross-border B2B sales within the EU

• Local VAT of the consumer’s country – For B2C sales to other EU countries

B2B intra-Community sales also require an EC Sales Listing, and B2C sales to other EU countries can be reported under the One Stop Shop (Union Scheme) — simplifying your compliance into one Dutch filing.

Our team handles registrations, filings, and reporting, so your compliance runs smoothly from day one.

Beyond the Basics: Other VAT Considerations

VAT in cross-border supply chains can be more complex than it seems. Common questions we help clients with include:

• How to draft compliant invoices for EU transactions

• How to reclaim VAT paid to EU suppliers

• What VAT rules apply if your non-EU entity buys the warehouse

• How to manage VAT if you operate multiple warehouses across the EU

Each decision can trigger different VAT obligations — and we ensure these are managed proactively.

Your VAT Partner in the Netherlands

At Bol International, we combine technical VAT expertise with practical, hands-on support. From your first EU shipment to long-term compliance, our specialists guide you through every step.

We act as your fiscal representative, manage your registrations and filings, and help you structure your operations for both compliance and efficiency. With our support, VAT becomes a seamless part of your European supply chain — not a stumbling block.

Ready to expand into the Netherlands with confidence? Get in touch with our VAT specialists today and let’s make your European growth plans a reality.