International VAT – OSS scheme

If you engage in distance sales from an EU country other than the Netherlands to private individuals based in the Netherlands, you have been able to comply with your VAT obligations in the Netherlands by using the One Stop Shop (OSS) portal since 1 July 2021. You are expected to file your OSS return with the tax authorities in your country of residence. The OSS scheme has the following advantages. 

• You are entitled to a Dutch VAT refund if your Dutch customers return goods. Under the OSS scheme, you are no longer required to submit your refund request to the Dutch tax authorities.

• The OSS scheme also applies to companies based in the Netherlands that engage in distance sales to individuals in other EU countries. By filing an OSS VAT return, you comply with all VAT obligations in other EU countries. The local thresholds for distance sales were abolished on 1 July 2021; the new single threshold across the EU is € 10,000. If your e-commerce distance sales of goods and digital services to private individuals are worth more than € 10,000 in a year, you are liable to VAT in the EU country where the consumer resides.

You can start making use of the OSS scheme on the first day of the calendar quarter following your registration. We urge you to register on time, so that the OSS scheme will apply from your very first supply. The deadline for registration with the Dutch Tax and Customs Administration is the tenth day of the month following the month of supply.

Please bear in mind that you need eHerkenning (link to Dutch-language page) to register for the OSS scheme. Feel free to ask your Accon International adviser for more information by sending an email to international@acconavm.nl. VAT issues are sometimes more complex than you might think, especially when it comes to cross-border transactions.