Law on turnover tax, 1968

Original Language Title: Wet op de omzetbelasting 1968

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Act of 28 June 1968 replacing the existing turnover taxes by turnover taxes in accordance with the system of value added tax

We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we considered that the Council of the European Economic Community Directive on the harmonization of the laws of the Member States relating to turnover taxes ( Official Journal of the European Communities -from 14 April 1967, the existing turnover tax, according to the cumulative cascade system, was replaced by a turnover tax in accordance with the value added tax system;

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:

Chapter I. Introducing provisions

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Article 1

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The name 'sales tax' shall be subject to a tax on the following:

  • (a) supplies of goods and services which are carried out in the Netherlands by an economic operator acting as such;

  • b. intra-Community acquisitions of goods for consideration in the Netherlands by an operator acting as such and by legal persons, other than economic operators;

  • c. intra-Community acquisitions subject to a consideration other than in the sentence of part B , of new means of transport in the Netherlands;

  • Imports of goods.


Article 1a

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  • 2 Article 1, introductory wording and part b , does not apply to intra-Community acquisitions of goods, other than new means of transport and excise goods, by:

    • a. Entrepreneurs on the basis of Article 27, first paragraph , no sales tax payable;

    • (b) operators who supply only supplies of goods or services for which there is no right to deduct tax; and

    • legal persons, other than economic operators;

    provided that the total of the fees for such acquisitions in the current calendar year does not exceed € 10 000, provided that the total of the fees relating to such acquisitions no longer applies in the previous calendar year. Amounts of up to € 10 000.

  • 3 The economic operators and legal persons referred to in paragraph 2 may ask the inspector not to apply that paragraph to them. If the application was granted, the party concerned shall be subject to the same notice by the party concerned, but at least for two calendar years. The inspector shall decide upon the application for an objection of a possible decision. Rules governing the application of this paragraph may be laid down by Ministerial Regulations.


Article 2

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The tax payable in respect of supplies of goods and services shall be deducted from the tax on the supplies of goods and services supplied to the economic operator in respect of the supplies of goods and services rendered to the economic operator in respect of the supplies of goods and services supplied to the economic operator, intra-Community acquisitions of goods and in respect of imports of goods intended for him.


Article 2a

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  • 1 For the purposes of this Act and in the provisions based thereon, the following definitions shall apply:

    • a. VAT Directive 2006: Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax (PbEU 2006, L 347);

    • (b) Member State: a Member State of the European Union;

    • c. Union: the whole of the territories of the Member States as defined in Article 5 (2) of the VAT Directive 2006, it being understood that the Principality of Monaco and the Isle of Man are also treated as areas of the French Republic. Republic, respectively, the United Kingdom of Great Britain and Northern Ireland and that also the Akrotiri and Dhekelia zones of Cyprus, which fall under the sovereignty of the United Kingdom of Great Britain and Northern Ireland, are treated as territory of the Republic of Cyprus;

    • Third-country: any territory other than that of the Union;

    • Products subject to excise duty: beer, wine, intermediate products, other alcoholic products, mineral oils and tobacco products, as intended Article 1 of the Law on Excise Duty , coal as referred to in Article 32 (a) of the Tax on Environmental Taxation , as well as natural gas as specified in Article 47, first paragraph, part m, of the Tax on Environmental Taxation in connection with Article 48, second paragraph, of that Act , but excluding gas supplied through a natural gas system situated in the Union of the Union or a network connected to such a system;

    • f. New means of transport: ships intended for the transport of persons or goods of a length exceeding 7,5 m, aircraft with a total take-off weight exceeding 1550 kg and landing vehicles equipped with a motor of more than 48 cc Cylinder capacity or having a power handling capacity exceeding 7,2 kW, except marine vessels and aircraft referred to in Table II, part of this Act A , heading 3, when at the time of delivery:

      • 1 °. after the date of first entry into service of the land vehicle no more than six months, or of the vessel or aircraft not more than three months, have elapsed; or

      • 2 °. the means of transport, if a land vehicle is not more than 6000 km, if it has sailed for a period of not more than 100 hours, or has operated for a maximum of 40 hours in the case of an aircraft;

    • g. VAT identification number: the number assigned by a Member State to an economic operator or a legal person, other than economic person, pursuant to Article 214 of the VAT Directive 2006;

    • (h) intra-Community transport of goods: the carriage of goods from which the place of departure and the place of arrival are situated in the territory of two different Member States;

    • (i) place of departure shall mean the place where the transport of goods actually begins, without taking into account the routes taken to move to the place where the goods are located;

    • (j) place of arrival: the place where the carriage of goods actually ends;

    • k. reseller: the economic operator whose activities consist wholly or partly of the resale of used goods, works of art, collectors ' items or antiques;

    • (l) second-hand goods: all movable tangible property which, in the State in which it is or is to be re-established, can be re-used, other than new means of transport dispatched or transported from one Member State to another Member State, and other precious metals and precious stones other than those to be designated by Ministerial Regulations;

    • (m) works of art, collectors ' items and antiques: the goods to be referred to in the case of a ministerial arrangement;

    • Part of a passenger transport operation within the Union: the part of a transport operation carried out, without a stop outside the Union, between the place of departure and the place of arrival of the carriage of passengers; in case it is a go-and return journey, the return journey shall be considered as a separate transport;

    • o. place of departure of a passenger transport means the first point in the Union to which passengers may be on board, possibly after a stopover outside the Union;

    • Place of arrival of a passenger transport means the last point in the Union where passengers on board have been able to board passengers who have entered the Union, possibly before a stopover outside the Union;

    • q. electronic services: electronically supplied services, in particular the services set out in Annex II to the VAT Directive 2006;

    • Telecommunications services: services by which the transmission, transmission or reception of signals, writings, images and sounds or information of all kinds by wire, via radio frequency radiation, by optical road or by means of other means of communication electromagnetic means, including the associated transfer and provision of rights to the use of infrastructure for the transmission, transmission or reception, including access to global information networks;

    • s. normal value:

      • 1 °. the full amount, not the turnover tax, including the buying-in of goods or services in order to obtain the goods or services in question at that time, at the same commercial stage in which the goods are delivered or the goods are supplied by the purchaser of goods or services. the supply of services, at the time of that provision or of that operation, and in the event of free competition, would have to pay to an independent supplier or service provider in the Netherlands;

      • 2 °. if no comparable supply or operation is provided under 1 °:

        • -in the case of goods: a value which is not less than the purchase price of the goods or of similar goods or, where there is no purchase price, than the cost price, calculated at the time when the supply is made;

        • -in the case of services, a value which is not lower than the expenditure incurred by the economic operator for the provision of the service.

  • 2 Under ministerial arrangements, rules shall be laid down as to how to establish whether a means of transport is to be considered new.

Chapter II. Levy on supplies and services

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Section 1. Chargeable event

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Article 3

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  • 1 Deliveries of goods are:

    • a. the transfer or transition of the power to dispose as owner of a property;

    • b. the issue of goods pursuant to an agreement of hire purchase;

    • c. the provision of immovable property by the person who has produced the business, except for other buildings that are not built up other than construction sites as intended Article 11 (4) ;

    • (d) the transfer of goods against payment of a compensation as a result of a claim by or on behalf of the government;

    • e. [ Red: expiring;]

    • f. the legal transition of goods which are the subject of an agreement to the affixing of those goods to another asset.

  • 2 As the supply of goods, it shall include the establishment, transfer, alteration, distance and denunciation of rights to which immovable property is subject, with the exception of mortgage and land interest, unless the fee, plus the amount of the allowance, is charged. sales tax, is less than the value in the economic movement of those rights. The value in economic traffic shall be at least the cost price, including sales tax, of the immovable property to which the law relates, as it would arise from the production by an independent third party at the time of the production of the goods. of the act.

  • 3 With a delivery for consideration as intended in Article 1 (a) The following shall be treated as

    • (a) the removal by an economic operator of his or her own private business or for the private purposes of his staff, that he/she shall not provide or, more generally, provide for any of his or her own business purposes it orders, in the case of the right or its constituent, that the tax has been deducted in full or in part;

    • b. [ Red: Expiring;]

    • (c) the holding of goods by an economic operator or his rightholders when he termines the pursuit of his business, in case of the provision of such goods or their intended use in accordance with the provisions of subparagraph (b); as at 31 December 2013, entitlement to full or partial deduction of the tax has been incurred.

  • 4 If, by more than one person, contracts are concluded with an obligation to supply the same good that is subsequently delivered directly to the last customer by the first person, it shall be deemed to be good by any of those persons to have been supplied.

  • 5 Goods traded over an auction shall be deemed to have been delivered by the holder of the auction and then be deemed to have been delivered by the holder of the auction.

  • 6 Goods delivered through a commission or such trader concluding contracts on their own behalf but on order and on behalf of another person shall be deemed to have been delivered by that economic operator and then delivered by that economic operator.

  • 7 Goods are all material objects susceptible to human control, as well as electricity, gas, heat or cold and the like.

  • 8 For the purposes of paragraph 3 (a), the release of goods for business purposes as gifts of low value or as a sample shall not be considered as a delivery for consideration.


Article 3a

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  • 1 With a delivery of a good under consideration title as intended in Article 1 (a) It shall be treated in the same way as the transfer by an economic operator of his business from his business to another Member State.

  • 2 Transfer of goods to another Member State is the sending or transport of the asset for business purposes, by or on behalf of the entrepreneur, to the extent that it is not:

    • a. delivered by the entrepreneur in the sense of Article 3, first paragraph, part f , or comes with application of Article 5a, first paragraph ;

    • b. supplied by the entrepreneur with application of Article 5, first paragraph, part c ;

    • c. supplied by the Entrepreneur with the application of Article 9, second paragraph, part b ;

    • d. [ Red: expired;]

    • e. is used for the benefit of a service provided to the economic operator, consisting of expert investigations or activities relating to that good, which actually take place in the Member State of arrival of the dispatch or transport, provided that that it is sent to the economic operator in the Member State from which it was originally shipped or transported;

    • f. is used temporarily in the Member State of arrival of the dispatch or transport for the benefit of a service provided by the economic operator;

    • g. for a period not exceeding 24 months is used in the Member State of arrival of the dispatch or transport, where the same goods from a third country would be eligible for temporary use for the purpose of temporary use for temporary importation with total relief from import duties; or

    • h. consists of gas supplied through a natural gas system situated within the territory of the Union or a system connected to such a system, under the conditions of Article 5b , in heat or cold that is supplied by heat or cold socks under those conditions, or in electricity supplied under those conditions.

  • 3 In the case of goods referred to in paragraph 2, introductory wording, and parts a to h, the conditions laid down in the applicable subparagraph shall no longer be met at any time, it shall be deemed appropriate to comply with the provisions of the have been transferred to another Member State.


Article 4

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  • 1 Services are all performance, non-deliveries of goods within the meaning of Article 3 .

  • 2 With a service provided for consideration as intended by Article 1 (a) The following shall be treated as

    • a. Use of a business belonging to the business of the business owner or of his staff, or, more generally, for purposes other than business, where this right applies to full or partial deduction of the business; Tax has been incurred;

    • b. the non-provision of services by the economic operator for his own private purposes or for the private purposes of his staff, or, more generally, for purposes other than business.

  • 3 In order to prevent serious distortions of competition, a service shall also be carried out for consideration as referred to in Article 3 (1). Article 1 (a) , assimilated to the operations to be established by a ministerial arrangement by economic operators within their undertakings, in cases where those economic operators would, if they carried out those operations by other economic operators, do not have the tax or not to be wholly owned by them; Deduction could be made.

  • 4 Services granted through the intervention of a commission or such trader concluding contracts on their own behalf but on order and on behalf of another person shall be deemed to have been granted to and subsequently granted by that economic operator.


Section 1a. Place of delivery

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Article 5

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  • 1 The place where a supply is made shall be:

    • a. in the case of goods in respect of supply, other than in the sense of Article 3, first paragraph, part f , dispatched or transported, the place of commencement of dispatch or transport;

    • b. In other cases, the place where the goods are well located at the time of delivery;

    • c. by way of derogation from component B , in the case of a supply of goods on board a ship, aircraft or train and during the part of a passenger transport operation carried out within the Union, the place of departure of the carriage of passengers.

  • 2 By way of derogation from the first paragraph A , in cases where the place of departure of the dispatch or transport of the goods is in a third-country, the place where the supply is made and the place where any subsequent deliveries are made, shall be deemed to be the Member State of import of the goods, in so far as the goods are imported by the supplier or on his behalf.


Article 5a

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  • 1 By way of derogation from Article 5, first paragraph, part a , the supply of goods, other than new means of transport, and goods other than goods supplied with the special arrangements referred to in Articles 312 to 325 and 333 to 340 of the VAT Directive 2006 shall be delivered, which, directly or indirectly, is carried out by or on behalf of, or on behalf of, the trader who carries out the supply from a Member State other than that of the arrival of the dispatch or transport at the place of arrival of the dispatch or transport of the goods. transport.

  • 2 The first paragraph shall apply only to the supply of goods to customers as referred to in Article 33 (1) (a) of the VAT Directive 2006.

  • 3 If the goods referred to in paragraph 1 are dispatched or transported from a third country and entered into by the trader who carries out the supply in a Member State other than that of arrival of the dispatch or transport, they shall be goods deemed to have been dispatched or transported from the Member State of importation. Article 5, second paragraph , does not apply.

  • 4 The first paragraph shall not apply to supplies of goods, other than products subject to excise duty, dispatched or transported to the same Member State, in so far as the total of the fees relating to such supplies is made in the current calendar year no more than the amount designated by ministerial arrangement for that Member State, provided that the total of the fees relating to such supplies has not been more than this amount in the previous calendar year. For goods dispatched or transported to the Netherlands, a threshold of € 100 000 shall apply.

  • 5 Entrepreneurs carrying out deliveries as referred to in the fourth paragraph may request the inspector not to apply that paragraph to them. If the application was granted, the party concerned shall be subject to the same notice by the party concerned, but at least for two calendar years. The inspector shall decide upon the application for an objection of a possible decision. Rules governing the application of this paragraph may be laid down by Ministerial Regulations.


Article 5b

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  • 1 Where the supply of gas through a natural gas system situated within the territory of the Union, or a net attached to such a system, of heat or cold via heat or cold, or of electricity, is supplied to an economic operator reseller is, shall be that supply, by way of derogation from Article 5 , at the place where the economic operator is established or has a permanent establishment for which the goods are supplied or, failing this, where his place of residence or his usual place of residence is situated.

  • 2 For the purpose of applying the first paragraph, by derogation from Article 2a, first paragraph, part k , under a reseller means an economic operator whose principal activity in the field of purchasing gas, heat or cold or electricity consists in reselling those products and whose own consumption of those products is negligible.

  • 3 By way of derogation from Article 5 the supply of gas via a natural gas system situated in the Union territory or a system connected to such a system, from heat or cold via heat or cold storage systems or from electricity in other cases than in the first member of the customer at the place where the customer has actual use and consumption of the goods. In the event that the gas, heat, cold or electricity is not actually consumed by the customer in whole or in part, these non-consumed goods shall be deemed to have been used and consumed at the place where they are the registered office of the gas, having established a business operation or a permanent establishment for which the goods are supplied. In the absence of such a seat or permanent establishment, the customer shall be deemed to have used and consumed the goods in his place of residence or habitual residence.


Section 1b. Place of service

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Paragraph 1. General provisions

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Article 6

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  • 1 The place of a service, for an operator acting as such, is the place where that economic operator has established the seat of his business. However, where such services are provided for a permanent establishment of an economic operator in a place other than that in which he has the seat of his business, the place where such permanent establishment is situated shall be the place where that permanent establishment is situated. is located. In the absence of such a seat or permanent establishment, the place of service shall be the place of residence or habitual residence of the economic operator which decreases those services.

  • 2 The place of a service, for any other than economic operator, is the place where the provider has established the seat of his business. However, if such services are provided from a permanent establishment of the service provider, in a place other than that in which he has the seat of his business, the place where such permanent establishment is situated shall be the place where such services are situated. is located. In the absence of such a seat or permanent establishment, the place of service shall be the place of residence or habitual residence of the service provider.


Paragraph 2. Special provisions

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Article 6a

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The place of a service performed for purposes other than economic operators by an intermediary acting in the name and on behalf of third parties shall be the place where the underlying act is carried out in accordance with the provisions of this Act.


Article 6b

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The place of a service that relates to an immovable property, including services of property experts and real estate agents, providing accommodation in the hotel business or in sectors with similar functions, such as: holiday camps or locations developed for use as camping sites, the granting of rights of use in immovable property, and services aimed at preparing or coordinating the execution of construction works, such as the services provided by architects and by agencies supervising the implementation of the work, is the place where the immovable property is located.


Article 6c

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  • 1 The place of passenger transport services shall be the place where the transport takes place, in relation to the distances travelled.

  • 2 The place of other freight transport services for non-economic operators other than the intra-Community carriage of goods shall be the place where the transport takes place, in relation to the distances travelled.

  • 3 The place of intra-Community goods transport services for persons other than economic operators shall be the place of departure.


Article 6d

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The place of a service provided for an entrepreneur consisting in providing access to cultural, artistic, sporting, scientific, educational, convenience or similar events, such as fairs and exhibitions, and with the Access related services shall be the place where these events are actually taking place.


Article 6e

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  • 1 The place of services and services related to any other economic operator, in relation to cultural, artistic, sporting, scientific, educational, convenience or similar activities, such as fairs and services; exhibitions, including the service activities of the organisers of such activities, is the place where those activities actually take place.

  • 2 The place of the following services carried out for purposes other than economic operators shall be the place where such services are actually provided:

    • a. transport activities related to transport such as loading, unloading, internal transport and similar activities;

    • b. Expert surveys and activities relating to movable tangible property.


Article 6f

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  • 1 The place of restaurant and catering services shall be the place where such services are physically carried out.

  • 2 The location of restaurant and catering services which are physically carried on board a ship, aircraft or train during the part of a passenger transport operation carried out in the Union, shall be the place of departure of the passenger transport.


Article 6g

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  • 1 The place of service of short-term rentals of a means of transport is the place where that means of transport is actually made available to the customer.

  • 2 The place of non-short-term rental of a means of transport to an operator other than an economic operator shall be the place where the customer is established or has his place of residence or habitual residence.

  • 3 By way of derogation from the second paragraph, the place of non-short-term rental of a pleasure craft to any other than an economic operator shall be the place where the pleasure vessel is effectively placed at the disposal of the customer, if that service is to be used is actually carried out by the service provider from the seat of his business or a permanent establishment there.

  • For the purposes of this Article, 'short-term rentals' shall mean the continuous possession or use of the means of transport for a period not exceeding 30 days, and for ships not exceeding 90 days.


Article 6h

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  • 1 The place of service of the following services, which shall be carried out for any other than economic operator, is the place where the person is established or has his domicile or habitual residence:

    • a. telecommunications services;

    • b. Radio and television broadcasting services;

    • c. Electronic services.

  • 2 The fact that the service provider and the customer exchange messages by electronic means does not in itself mean that the service provided is an electronic service.


Article 6i

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  • 1 The place of the following services, carried out in respect of any non-economic operator established outside the Union or domicile or habitual residence there, is the place where that person is established or is resident or habitual place of residence:

    • a. the transfer and the provision of copyrights, patents, licensing rights, trademarks, and similar rights;

    • a. Services in the field of advertising;

    • c. services provided by advisory persons, engineers, consulting firms, lawyers, accountants and other similar services, as well as data processing and disclosures;

    • d. the obligation not to exercise, in whole or in part, a professional activity or a right referred to in this Article;

    • (e) banking, financial and insurance operations, including reinsurance operations, and excluding the rental of safeloketten;

    • f. the provision of staff;

    • g. the rental of movable tangible property, with the exception of all means of transport;

    • (h) the provision of access to a natural gas system situated in the territory of the Union or a network connected to such a system, to heat or refrigeration networks or to the electricity system, and to the provision of transmission or distribution services through these systems or networks and the provision of other services directly related thereto.

  • 2 The fact that the service provider and the customer exchange messages by electronic means does not in itself mean that the service provided is an electronic service.


Paragraph 3. Prevention of non-taxation

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Article 6j

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The following services provided by economic operators resident or established or having a permanent establishment there from which the service is provided or which, in the absence of such a seat or permanent establishment, is carried out. have their domicile or habitual residence outside the Union, and the place of such services outside the Union is to be regarded as being carried out in the Netherlands, where the actual use and the actual exploitation in the Netherlands take place:

  • (a) services consisting of the hiring of means of transport to be carried out for other than economic operators resident or established in the Netherlands or having a fixed establishment there for which the services are provided;

  • b. Services referred to in Article 6i (1), first paragraph, parts (a) to (g) , to be carried out for bodies established in the Netherlands within the meaning of the General Law on State Taxation , other than entrepreneurs.


Section 1c. Economic operator

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Article 7

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  • 1 Entrepreneur is any person who pursues a business independently.

  • 2 Where the term of business is referred to in this Act, it shall be understood as:

    • a. profession;

    • (b) operation of an equity component to obtain a sustainable yield.

  • 3 Under ministerial arrangements, bodies governed by public law which, unlike the economic operator, carry out benefits which may be incurred by economic operators of their nature, with regard to such benefits as an economic operator may be qualified.

  • 4 Natural persons and bodies within the meaning of the General Law on State Taxation Who, on the basis of the provisions of this Article, are resident or established in the Netherlands or have a permanent establishment in the Netherlands and are interwoven in financial, organisational and economic terms, shall be a unit of In the event of a request by one or more of these natural persons or bodies, the forms shall be considered as one of the persons concerned by the inspector as an economic operator, with effect from the first day of the month following that in which they constitute an appeal; the inspector has issued that decision. In the case of ministerial arrangements, detailed rules may be laid down for the formation, modification and termination of the fiscal unit.

  • 5 Under conditions to be laid down by ministerial rules, bodies may be General Law on State Taxation which, unlike an economic operator, carry out benefits for the benefit of economic operators, Article 15 in the case of taxation, where such benefits would have been carried out by an economic operator, are classified as an economic operator in respect of such benefits.

  • 6 The person who, other than an economic operator, supplies a new means of transport which is dispatched or transported to another Member State shall be regarded as an economic operator in respect of that supply.

  • 7 For the purposes of applying the rules on the place of service provided for in this Act and in the provisions based thereon, the following shall be:

    • a. An economic operator who also carries out activities or operations which are not regarded as taxable supplies of goods or services within the meaning of Article 2 (1) of VAT Directive 2006, in respect of all services rendered to him, Qualified economic operator

    • (b) a legal person, other than economic operator, identified for VAT purposes, identified as an economic operator.


Section 2. Of staff and rate of charge

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Article 8

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  • 1 The tax is calculated on the fee.

  • 2 The amount of the compensation shall be the total amount, in so far as the consideration does not consist of a sum, of the total value of the consideration paid by the contract in respect of the supply or service, but not the value of the amount of the sales tax. understood. In cases where the supply or service is more satisfied than what has been taken into account, account shall be taken instead of the fulfilment of that service.

  • 3 With regard to the acts referred to in Article 3, third paragraph , and Article 3a (1) , the fee shall be charged on the purchase price of the goods or of similar goods or, if there is no purchase price, the cost price, calculated at the time when those operations are carried out.

  • 4 The allowance shall be paid to the normal value of the service if:

    • a. A car at a lower fee than the normal value for other than business purposes in use is given to a connected customer who does not have a full right to deduct from Article 15 ;

    • b. It is a matter of acts referred to in Article 4, third paragraph .

    For the purposes of point (a) of the first subparagraph, a related customer means an employee, a customer having an administrative relationship with the trader and a customer with whom the economic operator has a family relationship.

  • 5 In the case of, or under a general measure of management, the extent to which:

    • a. The discount for cash payment, the cost of packing, the cost of freight and insurance, the tax bulkheads and other amounts to be equated with revolting items are not included in the allowance;

    • b. In the case of land-based interest, rights of leaseboard, opstal, hereditary service or tightness, apartments, membership rights and the like, the associated charges are part of the allowance;

    • c. In the case of property, encumbered with a right of land lease, on-farm, hereditary service or tightness, the allowance shall be reduced by the charges associated with those rights;

    • d. In case of delivery other than with application of Article 28b or 28d For motor vehicles used, used motor vehicles and self-used vans as used for the purposes of Article 10 of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 , the allowance shall be reduced by the tax levied on the basis of that law. For the purpose of determining the amount of such reduction, rules shall be laid down in compliance with the provisions of, or pursuant to, the provisions of That Act .

  • 6 If information for the purpose of determining the fee is expressed in a currency other than the euro, the exchange rate shall be determined in accordance with the last quoted sales rate at the time the tax is due. Instead of the exchange rate mechanism referred to above, the exchange rate which, at the time the tax is due, was last published by the European Central Bank may also be used.

  • 7 With regard to the acts referred to in Article 4, second paragraph , the reimbursement shall be made on the expenditure incurred by the economic operator for the provision of the services. Rules governing the expenditure incurred by the economic operator for the provision of these services may be subject to a ministerial arrangement.


Article 8a [ Treeenters into force at a point to be defined]

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This part has not (yet) entered into force; see the summary of changes


Article 9

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  • 1 The tax is 21%.

  • 2 By way of derogation from the first paragraph, the tax shall be:

    • a. 6% for supplies of goods and services listed in the relevant provisions of this Act; Table I ;

    • (b) nil for supplies of goods and services listed in the relevant provisions of this Act. Table II , subject to conditions to be determined by a general measure of management.


Article 10 [ Expired per 01-01-2000]

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Section 3. Exemptions

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Article 11

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  • 1 Under terms to be determined by general measure of administration, conditions shall be exempt from the tax:

    • a. the provision of immovable property and of rights to which they are subject, with the exception of:

      • 1 °. delivery of a building or part of a building and its territory before, on or not later than two years after the time of first entry into service, and the supply of a building site;

      • 2 °. supplies, other than those of 1 °, to persons who use the immovable property for purposes for which a full or substantially full right to deduct tax at the base of the immovable property is deducted from the property. Article 15 provided that the supplier of the supply and the supplier of the supply, as evidenced by the notarial deed of delivery for that purpose or in other cases, made a request for that purpose to the inspector and, by the way, to the effect that the comply with conditions to be laid down by ministerial arrangement;

    • b. Rental (including leasing) of immovable property, except:

      • 1 °. the hiring of permanently installed tools and machinery;

      • 2 °. Rental within the framework of the hotel, retirement, camp and holiday spending company to persons who only stay there for a short period of time;

      • 3 °. the rental of parking space for vehicles and rental of laying and mountain areas for vessels;

      • 4 °. the rental of safeloketten;

      • 5 ° the rental of immovable property, other than buildings and parts thereof, used as dwelling, to persons who use the immovable property for purposes for which a full or almost complete right to deduct the tax on the immovable property has been used. Foot Article 15 where the lessor and the lessee have chosen, as evidenced by the written lease contract, or, in other cases, to make a request to the inspector to that effect and, by the way, comply with the provisions of a ministerial arrangement conditions;

      on the letting of immovable property, any other form in which immovable property for use, other than as a supply, is made available;

    • (c) the care and nursing of persons included in an establishment and those closely related to such activities, including the provision of food and beverages, medicinal products and bandits resources to such persons;

    • d. Services to youth and youth leaders by organizations for the general youth work recognized by the government as such;

    • (e) services by organizations which aim at the exercise of sport or their promotion, to their members, with the exception of:

      • 1 °. provision of access to competitions, demonstrations and the like;

      • 2 °. Services by water sports organisations using one or more persons employed for the provision of services for the provision of services for the purposes of the organisation, in so far as such services exist in the provision of such services; carrying out work in respect of vessels or in laying at the disposal of laying and mountain areas for vessels;

    • f. the supplies and services of a social or cultural nature to be indicated by a general measure of management, provided that the entrepreneur does not pursue a profit and does not distort competition with respect to economic operators seeking profits;

    • g.

      • 1 °. the following supplies and services:

        • a. services in the field of health care of man by professionals of a medical or paramedical profession who have completed training-oriented training for which rules have been imposed on or under the conditions of Law on the professions in individual health care , where such services belong to the field of expertise of the profession and are part of the training referred to above;

        • b. Services performed by dental technicians as such; the supply of dental prostheses by dentists and dental technicians; the transport of sick or injured persons with ambulance cars;

      • 2 °. the care of residence of the person concerned Article 3.1.1, first paragraph, point (a) , and the care provided for in Article 3.1.1 (b) and (c) of the Act on long-term care, as well as for administrative assistance, to the extent that such care is not accompanied by residence in an institution and shall be carried out to persons for whom in a indication decision on the basis of the Long-term care law it has been established that they are designated for the care specified in those parts;

      • 3. the services to be notified by a general measure of management included in a provision to support the self-reliance and participation of persons with disabilities or with chronic psychological or psychosocial problems, as Intended in the Social Support Act 2015 , granted to persons who are established to be designated by such services under that law;

      • 4. services by economic operators consisting of the provision of daily use, work training or daycare services to:

        • a. Persons for whom they have entered into a written agreement with an institution as referred to in Article 1.1.1 of the Act for long-term or with a provider as intended in Article 1.1.1 of the Social Support Act 2015 ;

        • (b) persons with whom they have entered into a written agreement to that effect and who have a personal budget with a view to making their claims in accordance with the laws referred to in point (a);

    • h. Services by body delivery officers;

    • i. the following supplies and services:

      • 1 °. transactions, including intermediation, of foreign currency, banknotes and coins, held in any country by legal tender, with the exception of banknotes and coins, which are not normally legal tender; Means of payment shall be used or which have a collection value;

      • 2 °. transactions, including mediation but excluding safekeeping and management, of securities and other securities other than documents constituting goods;

      • 3. the management of assets raised by investment funds and investment companies for collective investment;

    • j. the following services:

      • 1 °. the granting of and conciliation on credit;

      • 2 °. transactions, including mediation, involving giro and account transactions, deposits, payments, transfers, claims, cheques and other trading papers, with the exception of the recovery of claims;

      • 3 °. the entry into and the resources of surety and other guarantee and guarantee commitments;

    • k. insurance and reinsurance operations, including related services, performed by insurance brokers and insurance intermediaries;

    • l. gambling within the meaning of Article 2, first paragraph, of the Gaming Tax Act ;

    • m. the services, and the associated deliveries, intended in Article 16 of the Postal Act 2009 , which are provided by a universal postal service provider, intended in That Act ;

    • n. the non-commercial activities of public radio and television organisations;

    • o. Taking care of:

      • 1 °. education, including the services and supplies closely associated with it, by schools and institutions intended for that purpose, as defined in or under the laws regulating the education provided for by the statutory provision subject to supervision by the Inspectorate of Education or to any other supervision by the Minister responsible for the relevant education;

      • 2. in the case of a general measure of administration to designate education, including the services and supplies closely associated with it, that the exemption may be applied only with regard to economic operators with the Education is not a profit;

    • p. Cases to be notified of the nominations and such services provided for in the case of a ministerial arrangement, provided that they are made against a fee which is essentially intended to cover costs;

    • q. the services of composers, writers and journalists;

    • r. the delivery of a movable business used in the Company of the Entrepreneur exclusively for the benefit of exempted performance or for purposes as intended in the business. Article 16 , where no tax has been deducted in respect of the preceding delivery of that case;

    • s. the supply of human organs, human blood and breast milk;

    • t. the services and related deliveries by employers 'and employees' organizations, and by organizations of political, religious, patriotic, philosophical or charitable nature to their members against a statutory contract Contribution fixed;

    • you. Services to be notified, in the event of a general measure, by self-employed groups of persons or bodies within the meaning of the General Law on State Taxation Those benefits which are exempt from or are not an economic operator shall be granted to their members and directly necessary for the performance of the above benefits, provided that the members of their members only have the right to carry out the benefits. reimbursement of their share of joint expenditure and do not distort competition;

    • (v) supplies and services of a subsidiary nature by organizations whose benefits are, moreover, exempted under subparagraphs C, d, e, f, o, below 1 ° or t, to the extent that such supplies and services result from activities in order to obtain financial support for these organizations, provided that the revenue in respect of supplies does not exceed € 68 067 per year and for services not more than € 22 689 per year, except that for organisations referred to in the P. , the latter amount is € 50 000;

    • w. accommodating child care in child care or host-care facilities as intended Article 1.1 and toddler playwork as intended Article 2.1 of the Law on daycare and quality standards in nurseries , if it concerns child care in a corresponding That Act Registered children's centre, host-parent accommodation through a host office or playbook registered in accordance with that Act, in a nurseries registered in accordance with that Act, and, by the way, is met by the in-mentioned Provisions laid down in Article 1.1 (a) and (b) of that Act, as well as other forms of childcare or playbook work, as well as in the case of general measures of management.

  • 2 The exemptions referred to in the first paragraph C , P. and t , shall be applicable only if no profit is sought after the performance referred to therein. The object of profit is to include surplus production, unless not distributed, but to be used to serve the performance of the said benefits. The closely related supplies of goods and services referred to in the first paragraph, introductory wording, parts c, o, below 1 ° and 2 °, and t, shall be excluded from the exemption:

    • (a) where they are not indispensable for the provision of the exempted acts;

    • (b) where the main aim is to provide the institution with additional revenue through the execution of operations carried out in direct competition with acts of commercial interest subject to the levying of tax enterprises.

  • 3 For the purposes of the first paragraph, A , below 1 °:

    • a. As a building, any construction work connected to the ground shall be considered as a building;

    • (b) after the conversion of a building, the entry into service of a building shall be considered to be the first entry into service, if the conversion of the building has produced a well-produced product;

    • c. is considered as belonging to any area of social conception or of service to the building.

  • 4 For the purpose of applying the first paragraph, A , below 1 °, the land is considered to be building ground:

    • a. to which operations take place or have taken place;

    • b. for which provisions are made or are those which are exclusively service to the ground;

    • c. in the environment of which facilities are or have been affected; or

    • d. on the subject of which an environmental permit for a construction activity as referred to in Article 2.1, first paragraph, part a, of the General Provisions Act was granted;

    with a view to the cultivation of the soil.

  • 6 To the supplies or services referred to in the first paragraph, parts f, g, below 2 ° and below 3 ° t, u or v, do not include the supplies to be indicated by ministerial order in relation to the prevention of distortion of competition or services.


Section 4. Levy method

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Article 12

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  • 1 The tax is levied on the trader who carries out the supply or service.

  • 2 In the case of the entrepreneur who is a delivery as intended Article 5b or a service as intended in Article 6, first paragraph -does not reside in or reside in the Netherlands or has a fixed establishment there from which the supply is made or the service is provided, and to the person to whom the supply is made or the service is provided a VAT identification number in the Netherlands, the tax shall be levied on the person to whom the supply is made or the service is provided.

  • 3 In the event that the entrepreneur who is the delivery, other than a delivery to which the Table II listed under this Act, is part A , item 6, whether a service, other than that referred to in the second paragraph, does not reside in or resides in the Netherlands and has no fixed establishment there from which the supply or service is supplied, and the person to whom the supply is made. whether the service is provided, an economic operator who lives in or is established in the Netherlands or has a permanent establishment there, or a body established in the Netherlands within the meaning of the General Law on State Taxation The tax shall be levied on the person to whom the supply is made or the service is to be provided.

  • 4 For the purposes of this Article, an economic operator who has a permanent establishment in the Netherlands shall be deemed to be an economic operator not established in the Netherlands when the following conditions are met:

    • a. he carries out a taxable supply of goods or a service in the Netherlands;

    • b. In carrying out that supply of goods or that service, the fixed establishment in the Netherlands is not involved.

  • In the case of cases to be indicated by general management, the tax shall be charged to the person to whom the supply is made, under or pursuant to that measure, with a view to creating more guarantees for the collection of such measures. whether the service is provided.


Article 12a [ Expired by 01-01-2014]

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Article 13

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  • 1 The tax is payable:

    • a. in cases where, as a result of Articles 34b to 35 an invoice must be issued at the time of the award or, if it does not take place in time, the date on which it was to be made at the latest, unless there is a service on which the tax is to be paid on the basis of Article 12, second paragraph , is due by the recipient of this service, in which case the tax is payable at the time the service is provided;

    • b. In other cases at the time of delivery of the service or service.

  • 2 By way of derogation, in so far as the first paragraph is concerned, the tax or the relevant part shall become chargeable at the latest at the time when the allowance is received in whole or in part.

  • 3 In the case of a supply or transfer for business purposes of goods subject to the provisions of this Act Table II, Part A, item 6 , by way of derogation from the first and second paragraphs, the tax is due at the time of issue of the invoice, or at the time of expiry of the invoice. Article 34g, first sentence , if no invoice has been issued before that date.

  • 4 By way of derogation from paragraph 1 (b), the tax on services referred to in paragraph 1 shall be Article 4, second paragraph , due on the last day of the financial year in which those services are provided. Services which have not yet been completed on that date shall be deemed to have been completed on that date to the extent that they relate to that financial year. If the financial year is longer than one year, the tax shall be payable on the last day of the calendar year in which the services are carried out with the corresponding application of the second sentence.

  • For the purposes of the first paragraph, the services of which the tax is given on the basis of Article 12, second paragraph , payable by the customer of these services and carried out on an ongoing basis for a period of more than one year to be completed at the end of each calendar year as long as the provision of services is ongoing and which do not give rise to the payment of the services to the accounts or payments made during that period.

  • 6 The supplies of goods carried out continuously for a period longer than a calendar month, where the goods are subject to the conditions of the relevant provisions of this Act. Table II, Part A, item 6 , shall be transported to another Member State, shall be deemed to be completed at the end of each calendar month as long as the supply of goods passes through.

  • 7 Goods and services, other than those referred to in the fourth, fifth and sixth paragraphs, which are carried out continuously for a period of time, shall be deemed to have been completed at least once a year.


Article 14

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  • 1 The tax payable in a period of time must be fulfilled on the declaration.

  • 2 By way of derogation, in so far as the first paragraph is concerned, the tax due by economic operators shall be as referred to in Article 2 Article 7, sixth paragraph , not satisfied for a time period.


Article 15

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  • 1 The in Article 2 shall be liable to deduct tax referred to by the economic operator:

    • (a) the tax charged in the period of the declaration by other economic operators in respect of supplies and services rendered to the economic operator in accordance with an invoice made out in accordance with the conditions laid down in this Article;

    • (b) the tax due in respect of intra-Community acquisitions made by the economic operator as referred to in Article 3 (1) (b) Article 17a, first paragraph , provided that the trader holds an invoice as prescribed in the manner prescribed;

    • c. the tax due during the period of declaration:

    • d. the tax included in the purchase price of a new means of transport which is used with the application of part A Item 6 of Table II of this Act shall be delivered by:

    In so far as the goods and services are used by the economic operator for the purposes of taxable transactions.

    If a request for refund of tax can be made at the foot of the Article 30, first and second paragraphs , that tax cannot be deducted by the economic operator. Where an immovable property is part of the assets of an economic operator and of the economic operator both for the activities of the undertaking and for his private use or for the private use of its staff, or, more In general, for purposes other than business purposes, the tax on expenditure relating to such immovable property is deductible only, in accordance with the principles set out in this Article, in proportion to its use for the purposes of the business activities of the entrepreneur. The use of the immovable property for private purposes of the economic operator or of its staff, or more generally for purposes other than business purposes, is Article 4, second paragraph, part a , not applicable.

  • 2 The trader shall also deduct the tax referred to in paragraph 1, in so far as the goods and services are used by the economic operator for:

    • a. transactions carried out by the operator acting as such outside the Netherlands, for which a right of deduction would arise if they were to take place within the Netherlands;

    • b. transactions exempted under Articles 143 (f), (g), (h) and (i), (144) and (146) to (146) to (153) of the 2006 VAT Directive;

    • c. acts as intended in the Articles 11, first paragraph, parts i, j and k , provided that the recipient is established outside the Union or when the transactions are directly related to goods intended to be exported from the Union.

  • 3 By way of derogation to the extent that a new means of transport is delivered by a trader referred to in paragraph 1 of the first paragraph, the deduction referred to in the first paragraph shall be reduced to the tax included in the buying-in price or which has become due to the intra-Community acquisition or import of the means of transport. The deduction shall not exceed the amount of the tax which would be due if the supply on that supply would not be applicable to nil. The right to deduct arises at the time when the means of transport is delivered. Detailed rules for the application of this paragraph and of the first paragraph shall be laid down in the Ministerial Regulation.

  • 4 The deduction of tax shall be made according to the destination of the goods and services at the time when the tax is charged to the economic operator or at the time when the tax is due. If at the time the economic operator is going to use goods and services it appears that the tax on the subject is less than that which the trader is entitled to deduct from the use of the goods, he shall be entitled to the a lot of deducted tax payable at that time. The tax payable becomes at the foot of Article 14 ed. The underdeducted tax shall be returned to him at his request.

  • 5 No deduction shall be made of tax charged with regard to the provision of goods and beverages for use on the spot within the framework of the hotel, pub, restaurant, pension and related undertaking to persons who are there. only to stay for a short period of time.

  • 6 In the case of a ministerial arrangement, detailed rules on the deduction of tax shall be laid down, where goods and services are used by the economic operator other than for taxable transactions or other than for the operations referred to in the second paragraph. Account shall also be taken of changes in the use of immovable property referred to in the last subparagraph of paragraph 1. In addition, it may be decided that the disposal of goods used by the economic operator in his business is not taken into account.

  • 7 A revision of the deduction shall not take place:

    • a. In the case of duly proven and demonstrated destruction, loss or theft of goods;

    • b. in the case of the withdrawal of goods for the provision of gifts of low value and of samples, as intended in Article 3, eighth paragraph .


Article 16

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  • 1 By Royal Decree, the Article 15, first paragraph In certain cases, the deduction referred to is excluded, in whole or in part, in order to avoid that on goods and services used for the purpose of carrying out a certain State for the purpose of satisfying the needs of others than Entrepreneurs or services intended to be used in Article 11 , the tax is not printed in whole or in part.

  • 2 After making a decision, taken by us pursuant to paragraph 1, a proposal of the law approving that decision shall be forwarded to the Second Chamber of the States-General without delay.

  • 3 If the proposal is withdrawn or if one of the Chambers of the States-General decides not to adopt the proposal, our decision shall be withdrawn without delay.


Article 16a

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In respect of performance as referred to in the Article 3, third paragraph, parts a and c , and Article 4, second paragraph , the tax shall not be payable if the performance is intended to be in the Article 16, first paragraph , based royal decree.


Article 17

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Where the amount of tax eligible for deduction exceeds the tax due during the period, the difference is paid to the trader at his request.

Chapter IIA. Levy on intra-Community acquisitions

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Section 1. Chargeable event

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Article 17a

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  • 1 Intra-community acquisition of goods is the acquisition of goods resulting from a supply of these goods by a trader acting as such, which goods are dispatched or transported from one Member State to another.

  • 2 Where goods acquired by legal persons, other than economic operators, are dispatched or transported from a third country and imported by such legal persons in a Member State other than that of the arrival of the dispatch or transport, those goods have been deemed to have been dispatched or transported from the Member State of importation of the goods.

  • 3 With an intra-Community acquisition of goods for consideration as referred to in Article 3 (1), Article 1 (b) , are deemed to have assets held by or on behalf of the economic operator dispatched or transported from another Member State in which the goods have been manufactured, collected, manufactured, bought, subject to levy of tax on intra-Community acquisition, or imported by him.

  • 4 With an intra-Community acquisition of goods for consideration as referred to in Article 4 (1), Article 1 (b) It shall be treated in the same way as coming within the Netherlands of goods dispatched or transported from another Member State where they have been made available without tax on those goods being levied or paid in connection with the goods in question. Use of it under the Treaty of London of 19 June 1951 between the States Parties to the North Atlantic Treaty concerning the legal status of their forces of war (Trb. 1951, 114 and Trb. 1953, 10, Stb. 1953, 438), if the importation of such goods would not be exempt.


Article 17b

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  • 1 The place where an intra-Community acquisition is made shall be the place of arrival of the dispatch or transport.

  • 2 Without prejudice to paragraph 1, an intra-Community acquisition shall be made in the Member State which has granted the customer the VAT identification number under which the acquisition is made, in so far as the customer does not demonstrate that the Tax has been levied on the application of the first paragraph.

  • 3 The second paragraph shall not apply and the intra-Community acquisition of goods shall be deemed to be subject to the charge in accordance with the first paragraph if:

    • (a) the customer demonstrates the acquisition for the purpose of a subsequent supply within the territory of the Member State determined in accordance with paragraph 1, for which the person for whom this supply is to be delivered, in accordance with Article 197 the VAT Directive 2006 is designated as the person liable for payment of the tax; and

    • b. the customer has fulfilled the requirements of the Article 37a .


Section 2. Of staff and rate of charge

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Article 17c

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  • 1 The tax is calculated on the fee.

  • 4 By way of derogation from paragraph 1, in relation to intra-Community acquisitions of excise goods which do not include the excise duty payable or paid in respect of such goods in the Netherlands, the tax shall be calculated on the basis of the fee plus excise duty payable or paid in respect of the goods.


Article 17d

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Article 9 shall apply mutatis mutandis, except that the rate of nil shall be applicable only to intra-Community acquisitions of goods listed in Table II, part of this Act; A , items 1, 3, 4 and 5.


Section 3. Exemptions

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Article 17th

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Under ministerial arrangements, conditions and restrictions to be applied shall be exempt from tax on intra-Community acquisitions of goods for which:

  • a. The delivery in the Netherlands is exempt in any case;

  • (b) in the case of importation, an exemption would be applicable;

  • c. In any case, it would be a right to a full refund of that.


Section 4. Levy method

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Article 17f

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The tax shall be levied on the person who carries out the intra-Community acquisition.


Article 17g

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  • 1 The tax is payable at the time of issue of the invoice, or at the expiry of the invoice Article 34g, first sentence , if no invoice has been issued before that date.

  • 2 An intra-Community acquisition of a property shall be acquired at the time when the supply of the goods to the acquisition is carried out.


Article 17h

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  • 1 The tax payable in a period of time must be fulfilled on the declaration.

  • 2 By way of derogation, from paragraph 1, the tax due on intra-Community acquisitions of new means of transport by natural and legal persons to whom no VAT identification number has been assigned shall be issued, not satisfied over a period.

Chapter III. Import charge

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Section 1. Chargeable event

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Article 18

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  • 1 Importation of goods is:

    • a. The bringing in the Netherlands of goods which do not fulfil the conditions laid down in Articles 28 and 29 of the Treaty on the Functioning of the European Union;

    • b. The bringing in the Netherlands from a third country of goods other than those referred to in subparagraph (a);

    • (c) terminate in the Netherlands, or withdraw from goods in the Netherlands to a customs regime;

    • (d) supplies in the Netherlands of means of transport with goods which are not in free circulation.

  • For the purposes of this Article, customs regime shall mean:

    • a. Temporary storage as referred to in Article 5 (17) of the Union Customs Code;

    • (b) transit operations as referred to in Articles 226 and 234 of the Union Customs Code;

    • (c) customs warehouse as referred to in Article 240 of the Union Customs Code;

    • d. temporary importation as provided for in Article 250 of the Union Customs Code, in so far as it concerns a complete exemption from import duties;

    • e. inward processing operations as referred to in Article 256 of the Union Customs Code; and

    • f. Re-export as referred to in Article 270 of the Union Customs Code.

  • 3 As importation does not constitute the entry into the Netherlands of goods referred to in paragraphs 1 and b of the first paragraph, to which a customs regime applies or to which a customs regime is applied in the Netherlands and subject to a customs regime ed. Similarly, as an import, it is considered that the termination of a customs regime in the Netherlands to the extent that this regime is followed by a customs regime.

  • 4 In addition, the importation into the Netherlands of goods from the internal transit procedure, as referred to in Article 227 of the Union Customs Code, shall not be considered to be imported into the Netherlands, shall end in the Union.

  • 5 In the case of ministerial arrangements, rules may be laid down for the application of this Article.


Section 2. Of staff and rate of charge

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Article 19

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  • 1 The tax is calculated on the valuation of goods for customs purposes.

  • 2 The customs value shall be understood as follows:

    • (a) import duties, taxes and charges, with the exception of turnover taxes payable in respect of the importation into the Netherlands;

    • b. the additional costs, such as commission, packaging, transport and insurance costs up to the place of destination.


Article 20

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  • 1 The tax is 21%.

  • 2 By way of derogation from the first paragraph, the tax shall be:

    • a. 6% for the import of goods listed in the relevant legislation Table I , part A ;

    • b. nil for the import of goods listed in the relevant provisions of this Act. Table II , part A , items 3, 4 and 5, subject to conditions to be determined by a general measure of management;

    • c. nil for the import of gas through a natural gas system or a network connected to such a system, from gas that is inserted from a gas transmission system into a natural gas system or an upstream pipeline, from heat or cold via heat or heat Cold-socks or electricity, provided that the applicability of that tariff is made out of books and documents.


Section 3. Exemptions

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Article 21

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Under ministerial arrangements, conditions and restrictions to be applied shall be exempt from tax for:

  • (a) imports of goods subject to exemption from customs duties;

  • (b) the importation of goods within the meaning of Article 18, first paragraph, part b If import duties are entitled if the goods were imported within the meaning of the Article 18, first paragraph, part a ;

  • (c) the importation of goods from which the supply of goods in the Netherlands is exempted in any case;

  • (d) the importation of goods dispatched or transported to another Member State when the person who imported the goods provides it with the application of the provisions of this Act; Table II, Part A, item 6 .


Article 21a

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For the application of Article 21b The following definitions apply:

  • (a) travellers ' personal luggage: baggage which the traveller may indicate to the customs authorities, as well as the baggage which he declares at a later date, provided that he is able to assume that he is registered with the customs authorities when he leaves office A carrier which has provided its transport, except that fuel, other than that contained in the normal reservoir of a vehicle, or other than a maximum quantity of 10 litres per vehicle in a portable reservoir, has not been provided Personal baggage is;

  • (b) imports which are not of a commercial nature: imports of an occasional nature, as evidenced by the nature or quantity of the goods, are not commercial considerations and which relate only to goods for which the goods are not imported. for the personal use of the travellers or for their use by their families or intended to be presented as a gift;

  • (c) cigarillos: cigars not weighing more than three grams per piece;

  • d. Private pleasure aviation or pleasure shipping: the use of an aircraft or a seaworthy vessel by its owner, or by the natural or legal person who enjoys the right of use thereof by hire or otherwise, for other than commercial purposes and, in particular, for purposes other than for the transport of persons or goods or for the provision of services for consideration or for the purposes of public authorities.


Article 21b

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  • 1 For the importation of goods, exemption shall be granted where such importation does not have a commercial character and that these goods are part of the personal luggage of travellers coming from third countries. The exemption shall be granted for:

    • a. Goods other than goods specified in parts b to e, the total value of which does not exceed € 430 per traveller. For the purposes of this component, the value of a separate item shall not be split;

    • b. the following tobacco products per traveller up to a maximum of:

      • -200 cigarettes;

      • -100 cigarillo;

      • -50 cigars,

      • -250 grams of smoking tobacco; or

      • -a proportional assortment of these products;

    • c. Alcohol and alcoholic beverages, non-sparkling wines and beer, per traveller up to a maximum of:

      • -1 litre of alcohol and alcoholic beverages of an alcoholic strength of more than 22% vol. or undenatured ethyl alcohol of 80% vol. and above;

      • -2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol.; or a proportional assortment of these products;

    • d. A maximum quantity of 4 litres of still wine and 16 litres of beer per traveller;

    • e. fuel contained in the normal reservoir of a vehicle, and a maximum quantity of 10 litres of fuel per vehicle in a portable reservoir.

  • 2 The maximum amount referred to in paragraph 1 (a) shall be limited to € 300 for travellers in the private pleasure airline or pleasure shipping industry.

  • 3 The exemption provided for in points (b), (c) and (d) of the first paragraph shall not apply to travellers under 17 years of age.

  • 4 The maximum quantities referred to in points (b), (c) and (d) of the first paragraph shall be limited to the personnel of means of transport used in the movement between the Union and third countries to the following quantities:

    • a. for the purposes of the first paragraph, part b:

      • -40 cigarettes;

      • -20 cigarillois;

      • -10 cigars;

      • -50 grams of smoking tobacco;

    • b. for the purposes of subparagraph (c) of the first paragraph:

      • -1 litre of alcohol and alcoholic beverages of an alcoholic strength of more than 22% vol. or undenatured ethyl alcohol of 80% vol. and above;

      • -1 litre of alcohol and alcoholic beverages with an alcoholic strength of not more than 22% vol.;

    • c. for the purposes of the first paragraph, part d:

      2 litres of non-sparkling wine and 8 litres of beer.


Section 4. Levy method

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Article 22

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  • 2 Under ministerial arrangements, the conditions and restrictions to be imposed on imports may be granted, subject to conditions and restrictions, in cases where remission or remission of duties is claimed. it exists or would exist where the goods would have been imported into the customs territory of the Union referred to in Article 4 of the Union Customs Code or, in other cases, for reasons of fairness.

  • 3 Tax which is granted by virtue of the second paragraph of remission or refund does not apply to deduction at the rate of Article 15 to be eligible. If the deduction has already taken place, the trader who has benefited from the deduction shall be liable to tax the amount deducted.


Article 22a

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  • 1 On goods referred to in Article 18, first paragraph, part b , which enter the Netherlands from a third country forming part of the customs territory of the Union referred to in Article 4 of the Customs Code of the Union, the following provisions shall apply:

    • a. the formalities relating to the entry into the Netherlands are the same as those laid down in the legal provisions referred to in Article 1:1, first and second paragraph, of the General Customs Act , with regard to goods released for free circulation within the meaning of those legal provisions;

    • (b) where the place of arrival of the dispatch or transport of the goods is situated outside the Member State of entry into the Union, the goods within the Union shall be entered in the movement under the internal transit procedure as referred to in Article 1 (1) of the Article 18 (4) , if the goods were brought into the Union under that scheme at the time of entry into the Union;

    • c. If on the goods at the time of entry into the Union, one of the customs authorities is as intended to be Article 18, second paragraph , could be applied if they were imported in the sense of Article 18, first paragraph, part a , this customs regime may also be applied to these goods.

  • 2 Goods on goods, other than those specified in Article 18, first paragraph, part a , dispatched or transported from the Union to a third country which is part of the customs territory of the Union as referred to in the first paragraph, introductory wording, shall be subject to the following provisions:


Article 23

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  • 1 By way of derogation from Article 22 the tax on imports of goods intended for designated economic operators and bodies within the meaning of the General Law on State Taxation , other than entrepreneurs, levied on those entrepreneurs and bodies. In the case of ministerial arrangements, conditions shall be laid down to lay down rules on designation. It may be laid down that a designation may be made by the inspector on request.

  • 2 The tax shall become chargeable at the time when the goods are imported.

  • 3 The tax payable in a period of time must be fulfilled on the declaration.

Chapter IV. Exports of goods

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Article 24

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  • 1 To bodies within the meaning of the General Law on State Taxation , other than economic operators, who export goods in unused State from the Union or place under the customs warehousing procedure on the basis of Article 237 (2) of the Customs Code of the Union as part of their human rights, charitable or educational work outside the Union, shall be refunded on request from the tax paid for those goods.

  • 2 For the purpose of natural persons who, unlike an economic operator, export goods from the Union, the conditions and restrictions to be laid down by means of a ministerial arrangement and subject to conditions and restrictions may be exempted from the tax which shall be liable for the supply of such goods.

Chapter V. Special arrangements

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Section 1. Reduction of tax (small business owners)

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Article 25

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  • 1 If an economic operator is a natural person living in or is resident in the Netherlands or has a permanent establishment there and the tax due to him in any calendar year after application of the Article 15 the deduction does not exceed € 1883, the amount of the tax shall be reduced by an amount equal to 2,5 times the difference between € 1883 and the amount of the tax. The reduction shall not exceed the amount of the tax.

  • 2 A ministerial arrangement shall lay down rules on the allocation of the reduction referred to in the first paragraph to the periods in the calendar year.

  • 3 By ministerial rules, rules shall be laid down whereby an economic operator who, under the first paragraph, does not have to pay tax may be relieved at his request from obligations imposed on or under the conditions of Articles 34 and 34b to 35 . The trader may not, in any way, refer to a turnover tax on an invoice; it may not be used to refer to a turnover tax; Article 17 shall not be granted to him. The exemption does not apply to intra-Community acquisitions.

  • 4 The reduction referred to in the first paragraph shall not be applied if the economic operator fails to comply with the requirements of, or pursuant to, the following calendar year. Article 34 , the Articles 34b to 35 , whether the third paragraph is prescribed.

  • 5 The preceding paragraphs shall not apply to supplies of new means of transport in accordance with the provisions of Table II, part of the Act, A , heading 6.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the application of this Article.


Section 2. Satisfaction of revenue

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Article 26

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In the case of a ministerial arrangement, rules may be laid down whereby designated economic operators who do not have to supply undertakings or to provide services shall be liable to pay the tax on supplies and services on the basis of the rules of procedure. time of payment; if then the tax is calculated on the full fee.


Section 3. Agricultural Regulation

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Article 27

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  • 1 Farmers, breeders, horticulturalists and foresters do not owe a turnover tax, in so far as their performance consists of:

    • a. deliveries of goods, listed in Table I , part A , which they have produced or grown in their declared capacity;

    • (b) services which, by their very nature, contribute to agricultural production and which they make by using their normal equipment and staff;

    • c. deliveries of used farm assets and other goods used in the holding.

  • 2 The economic operators referred to in paragraph 1 shall be exempt from the obligations imposed on or under the provisions of this Article, in respect of the benefits referred to therein. Articles 34 and 34b to 35 . They have no claim of deduction at the foot of that performance. Article 15 .

  • 3 To the economic operators referred to in paragraph 1, the goods referred to in the first paragraph A supply with application of Article 5a, first paragraph , where the supply leads to the chargeability of tax in the Member State of arrival of the transport, it shall be subject to a refund of tax on request. The refund shall be 5.4% of the amount charged by the economic operator.

  • 4 Entrepreneurs to whom the economic operators referred to in paragraph 1 are referred to in the first paragraph A , to provide, or services such as those specified therein B , grant 5.4 percent of the amount charged to them at the foot of the Article 15 to deduct.

  • 5 To the in Article 1a, second paragraph Economic operators and legal persons other than economic operators who are established in another Member State, to whom the economic operators referred to in paragraph 1, as referred to in the first paragraph, are covered by the A where such goods are subject to tax on intra-Community acquisitions of such goods in that other Member State, on request shall be returned to the levy. The refund shall be 5.4% of the amount charged by the supplier.

  • 6 The economic operators referred to in paragraph 1 may ask the inspector not to apply the first and second paragraphs to them. The application shall be subject to the same notice by the party concerned, but at least for five years, and the third, fourth and fifth members shall not apply. A renewed request may be granted for a period of five years from the date of the retermination. The inspector shall decide upon the application for an objection of a possible decision.

  • 7 Article 25 shall not apply to farmers, breeders, horticulturalists and foresters, who perform benefits as referred to in the first paragraph.

  • 8 The preceding paragraphs shall not apply in respect of livestock farmers to the extent that their business activity is not linked to the exploitation of the soil.

  • 9 Detailed rules on the application of this Article may be laid down by Ministerial Regulations.


Section 4. Excise goods, other than tobacco products

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Article 28 [ Verfall by 01-07-2013]

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Article 28a

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The levy of turnover taxes on the intra-Community acquisition of excise goods, other than tobacco products, shall be applied mutatis mutandis to the rules applicable to excise duty if the acquisition is made by economic operators or legal persons, other than economic operators, for which Article 1 A , second paragraph , applicable to intra-Community acquisitions of goods, other than new means of transport and excise goods.


Section 5. Arrangements for used goods, works of art, collectors ' items and antiques

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Article 28b

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  • 1 In case a reseller supplies goods, works of art, collectors ' items or antiques, shall, by way of derogation from Article 8, first paragraph , the tax calculated on the profit margin. The profit margin is the difference between the remuneration and what is or must be paid to the reseller in respect of the supply of such goods.

  • 2 The first paragraph shall apply only if it has been delivered to the reseller by:

    • a. Other than an entrepreneur;

    • b. An entrepreneur, with application of Article 11, first paragraph, part r ;

    • c. An entrepreneur who Article 25, third paragraph , is relieved of obligations, imposed on or under the Articles 34 and 34b to 35 , provided that it concerns a business instrument used in its business;

    • d. any other reseller, applying the first member; or

    • e. an economic operator or a reseller from another Member State, provided that it is a delivery as referred to in Article 314 (b), (c) or (d) of the VAT Directive 2006.


Article 28c

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  • 1 At the request of the reseller Article 28b, first paragraph , mutatis mutandis, on the deliveries of:

    • a. works of art supplied to him by the application of the provisions of this Act Table I , part A , heading 29, part b;

    • (b) works of art, collectors ' pieces and antiques which he himself has imported, provided that the profit margin is the difference between the fee and the customs value plus the value of the customs value of the goods sales tax due.

  • 2 The inspector shall decide on the application for an objection to a decision. If the application was granted, the party concerned shall be subject to the same notice by the party concerned, but at least for two calendar years. A renewed request may be granted for two years after such retermination.


Article 28d

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  • 1 By way of derogation in the case of a ministerial arrangement, by way of derogation from the Articles 28b and 28c In the case of supplies of goods subject to the same tariff, the tax calculated on the profit margin in any period of return on the declaration. This margin of profit is the difference between the sum of the fees relating to such deliveries during that period and the sum of the amounts paid in that period by the reseller or must be fulfilled in respect of the Article 28b, second paragraph , and 28c, 1st Member , deliveries or imports of such goods.


Article 28e

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By way of derogation from Article 15 no deduction shall be made:

  • a. in case the Articles 28b , 28c or 28d find application, of the tax which is understood in the amount charged by the reseller; and

  • b. in cases Article 28c application of the tax to be charged to the reseller in respect of the supply referred to in paragraph 1 of this Article A , from that article, or from the tax which has become chargeable to the reseller in respect of imports referred to in the first paragraph, B -From that article.


Article 28f

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  • 1 By way of derogation from the Articles 28b and 28c the reseller shall, in respect of each of his supplies qualifying for such articles, be entitled to calculate the tax in accordance with the conditions laid down in this Article. Article 8, first paragraph .

  • 2 Where the first paragraph applies, deductions shall be made from the tax Article 28e (b) , no deduction has been brought. The right to deduct arises at the time when the tax is due in respect of the supply by the reseller.


Article 28g

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Article 12, third paragraph , does not apply in respect of a reseller who does not reside in or is established in the Netherlands and does not have a fixed establishment there, supplying goods with the application of Article 28b , 28c or 28d .


Article 28h

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  • 2 It is the reseller supplying goods with application of Article 28b , 28c or 28d Not authorised to state the tax separately on the invoice to be issued in respect of that provision.


Article 28i

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Detailed rules on the application of this Section may be laid down by Ministerial Regulations.


Section 6. Investment gold scheme

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Article 28j

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  • 1 In this Act, and in the following provisions, investment gold means:

    • a. Gold, in the form of bars or plates, of a weight accepted by the gold markets, of a purity of at least 995/1000, whether or not embodied in transferable securities, but excluding, for example, small bars or rods under ministerial arrangement; or pictures of a weight of 1 gram or less;

    • b. Gold coins which:

      • 1 °. have a purity of at least 900/1000;

      • 2 °. after 1800 are beaten;

      • 3 °, acting in the country of origin as legal tender, or having acted as legal tender;

      • 4 °. normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80%;

    • c. Gold coins included in the list published each year by the European Commission in the C series of the Official Journal of the European Union, which are deemed to comply with the criteria set out in subparagraph b throughout the year. year for which the list is published.

  • 2 The gold coins referred to in paragraphs (b) and (c) of paragraph 1 shall, for the purposes of this Act and the provisions based thereon, be deemed not to be sold because of their numismatic interest.


Article 28k

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The following shall be exempt from the tax:

  • a. the supply, intra-Community acquisition and import of investment gold, including investment gold embodied in certificates for assigned or unallocated gold, or traded on gold accounts, including, including, the following: in particular, gold loans and swaps, which embody an ownership or claim right to investment gold, as well as the acts concerning investment gold existing in future and forward contracts that lead to the transfer of an ownership or asset Recovery law in respect of investment gold;

  • b. Services by intermediaries acting in the name and on behalf of another person when they are involved in the provision of investment gold for their principal.


Article 28l

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  • 1 The entrepreneur who produces investment gold or converts gold into investment gold may choose to Article 28k, part a , do not apply to him in respect of supplies of investment gold to another entrepreneur.

  • 3 If the supplier has exercised the right to choose taxation in accordance with the first or the second member, the intermediary may choose to Article 28k, part b , do not apply to him in respect of the services mentioned in that section.


Article 28m

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  • 1 By way of derogation from Article 15 the entrepreneur has a right to deduct the tax that has been charged or become chargeable with respect to:

    • a. Investment gold that has been supplied to him by an entrepreneur who is a Article 28l has exercised the option of choice;

    • b. the supply to him or the intra-Community acquisition or importation by him of gold other than investment gold which is subsequently converted by him or on his behalf into investment gold;

    • c. Services provided to him consisting of a change in the form, weight or purity of gold, including investment gold;

    if the subsequent delivery by him of that gold is exempt under this Section.

  • 2 By way of derogation from Article 15 has the economic operator who produces investment gold or has gold in investment gold a right to deduct the tax which has been charged or has become chargeable to him in respect of delivery or intra-Community trade the acquisition or importation of goods or services linked to the production or conversion of that gold, as if the subsequent supply by him of the gold exempted under this Section was liable to the charge of tax.


Article 28n

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The entrepreneur acting in investment gold shall, with corresponding application of Article 34 , to record all transactions relating to investment gold for which the fee is more than € 10 000 and to keep the documents which enable the identity of the client to be identified in such operations.


Article 28o

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In case an entrepreneur carries out a delivery or a service that includes a processing of investment gold belonging to another, which makes the gold no longer to be regarded as investment gold, by derogation to that extent Article 8 , the tax calculated on the amount charged by the economic operator for that supply or service-not including the turnover tax-plus the normal value of the gold which is found to be good at the time of the completion of the goods.


Article 28p

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Detailed rules on the application of this Section may be laid down by Ministerial Regulations.


Section 7. Scheme for non-Union economic operators providing telecommunications services, broadcasting services or electronic services for other than economic operators

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Article 28q

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For the purpose of this section and the provisions based thereon, the following definitions shall apply:

  • a. economic operators not established in the Union: non-resident entrepreneurs who are neither established nor established in the Union, nor have otherwise been identified for turnover tax purposes in the Union;

  • (b) Member State of identification: the Member State where the economic operator not established in the Union identifies itself with a view to obtaining a registration number because of the start of his activity as an economic operator in the territory of the Union in accordance with this Section;

  • (c) Member State of consumption shall mean the Member State in which Article 6h telecommunications services, broadcasting services or electronic services;

  • d. Notification telecommunication services, broadcasting services or electronic services: the electronic message containing all the information necessary to determine the amount of tax due in each Member State of consumption in respect of telecommunications services, broadcasting services or electronic services provided to other than those resident or established in the Union, and the amount of such tax.


Article 28r

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  • 1 A non-Union-based economic operator providing telecommunication services, broadcasting services or electronic services to any person other than an economic operator resident or established in the Union may opt for the charge of tax in respect of the tax on the market. The Netherlands as a Member State of identification.

  • 2 Where the non-established trader chooses the Netherlands as a Member State of identification, it shall forthwith give notice of the commencement or termination of the provision of telecommunications services, broadcasting services or electronic communications services. services, as well as any modification of this activity in the sense that the scheme provided for in this Section shall no longer apply.

  • 3 The declaration referred to in paragraph 2 shall be sent by electronic means to the inspector and shall contain the following information:

    • a. Name, postal address and electronic addresses, including websites, of the economic operator;

    • b. any tax number that has been provided to the entrepreneur by his national tax authority;

    • (c) a statement that the trader has not already been identified in the Union for taxation under the VAT Directive 2006.

  • 4 If the person who has chosen the Netherlands as the Member State of identification no longer fulfils the conditions for identification, the inspector shall be refused identification by the inspector respectively. The refusal or termination shall be made in the case of a contested decision.


Article 28s

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  • 1 By way of derogation from Article 14 is the non-Union-based economic operator applying Article 28r has chosen the Netherlands as a Member State of identification, to submit to the inspector a notification of telecommunications services, broadcasting services or electronic services in respect of the tax payable in a period of time, indicating the number of registration assigned to him.

  • 2 The period referred to in the first paragraph shall be a calendar quarter. The notification of telecommunications services, broadcasting services or electronic services should also be submitted if no telecommunication services, broadcasting or electronic services were provided during a period.

  • 3 The notification referred to in paragraph 1 shall be made by electronic means, broadcasting or electronic services by electronic means, and shall include, in respect of each Member State of consumption where tax is due, the total amount to be paid by that the telecommunications services, broadcasting services or electronic services have been charged, not including turnover taxes, and the total amount of the tax payable on them. The tax rates in force in the Member States concerned and the total amount of tax due shall also be indicated.

  • 4 Telecommunications services, broadcasting services or electronic services referred to in paragraph 1 shall be reported no later than 20 days after the end of the period covered by that notification. The tax due following the notification shall be paid to the recipient no later than 20 days after the end of the period to which the notification relates in euro.

  • 6 By way of derogation from Article 2 Council Directive 86 /560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes-No deduction of tax is not deducted from tax but is not deducted from tax but is paid back to tax. Arrangements for the refund of value added tax to taxable persons not established on the territory of the Community (PbEC 1986, L 326). Article 2, second and third paragraphs, and Article 4, second paragraph, of this Directive shall not apply to a request for reimbursement of tax relating to telecommunications services, broadcasting services or electronic services covered by the provisions of this Directive. section of the scheme shall apply.

  • 7 The amounts specified in the notification telecommunication services, broadcasting services or electronic services shall be expressed in euro amounts. If the fee for telecommunication services, broadcasting services or electronic services is expressed in a currency other than the euro, by way of derogation from Article 8 (6) For the purposes of determining the amounts specified in paragraph 3, the exchange rate applicable on the last day of the period to which the notification refers. The conversion shall be carried out in accordance with the exchange rates which the European Central Bank has made known for the day in question or, if there has been no publication on the relevant day, according to the exchange rates applicable on the following day. of publication.


Article 28t

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  • 1 By way of derogation from Article 52 of the General Law on State Taxation a non-Union-based economic operator providing telecommunication services, broadcasting services or electronic services to any person other than an economic operator resident or established in the Union, to keep records of any action taken by the person concerned. relate to electronic services, and the consultation may be relevant for the determination of facts which may affect the taxation of taxation in the Netherlands and other Member States of consumption.

  • 2 The economic operator referred to in paragraph 1 is obliged to keep books, documents and other data media or their contents-that is to the discretion of the inspector-relating to telecommunications services, broadcasting services or electronic services for 10 years after the end of the year in which the service was provided.

  • 3 Descates shall be made available by electronic means to the inspector, to the consignee, or to the tax authority of another Member State of consumption, by electronic means, or by electronic means.


Section 8. Scheme for economic operators not resident in the Member State of consumption providing telecommunications services, broadcasting services or electronic services for other than economic operators

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Article 28u

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  • 1 In this section and the provisions based thereon, the following definitions shall apply:

    • (a) Member State of consumption: the Member State where telecommunication services, broadcasting services or electronic services are to be carried out in accordance with Article 6h;

    • b. Entrepreneurs not established in the Member State of consumption: economic operators who have established the seat of their business or a permanent establishment within the territory of the Union, but neither in the Member State of consumption nor the seat of their the business exercise, nor a fixed establishment;

    • (c) Member State of identification: the Member State where the economic operator has established the place of business or, if he has not established the seat of his business in the Union, the Member State in which he has a permanent establishment;

    • d. VAT notification telecommunication services, broadcasting services or electronic services: the electronic message containing all the information necessary to determine the amount of tax due in each Member State of consumption in respect of telecommunication services, broadcasting services or electronic services carried out by economic operators not established in the Member State of consumption to other than economic operators resident or established in the Union.

  • 2 If the economic operator is not established in the Union, but has more than one permanent establishment therein, the Member State of identification shall be the Member State in which a permanent establishment is situated, stating that the economic operator shall report that he is using this scheme - During the relevant calendar year and the two subsequent calendar years, the economic operator shall be bound by this choice.


Article 28v

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  • 1 A trader based in the Member State of consumption but in the Netherlands who provides telecommunications services, broadcasting services or electronic services to other operators other than economic operators established in a Member State or where there is their place of residence or have habitual residence, may use this scheme. This scheme shall apply to all the services thus provided for in the Union.

  • (2) Where the operator not established in the Member State of consumption but situated in the Netherlands chooses this scheme, it shall forthwith indicate the commencement or termination of the provision of telecommunications services, broadcasting services or electronic services and amending them to the extent that they no longer fulfil the conditions required for the use of this scheme.

  • 3 The declaration referred to in paragraph 2 shall be sent by electronic means to the inspector.

  • 4 The non-resident economic operator in the Member State of consumption but established in the Netherlands shall be excluded from this scheme in each of the following cases:

    • a. he reports that he no longer provides telecommunication services, broadcasting services or electronic services;

    • (b) otherwise, it may be assumed that the taxable activities subject to this scheme have been terminated;

    • (c) he no longer fulfils the conditions to make use of the scheme;

    • (d) He shall not continue to comply with the rules of the special procedure.

  • 5 The exclusion of that scheme as referred to in paragraph 4 shall be made in the case of an objection which is open to objection.


Article 28w

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  • 1 By way of derogation from Article 14 is the economic operator not established in the Member State of consumption but in the Netherlands, who shall be responsible for applying Article 28v has opted for this scheme, to submit a VAT notification notification services, broadcasting services or electronic services to the inspector, indicating the VAT identification number assigned to him.

  • 2 The period referred to in the first paragraph shall be a calendar quarter. VAT notification services, broadcasting services or electronic services should also be submitted if no telecommunication services, broadcasting services or electronic services have been provided during a period.

  • 3 The VAT notification referred to in paragraph 1 shall be made by electronic means, broadcasting or electronic services in respect of each Member State of consumption where tax is due, the total amount which is to be paid by the Commission. in the case of telecommunications services, broadcasting services or electronic services, not including turnover taxes, and the total amount of the tax payable on them. The tax rates in force in the Member States concerned and the total amount of tax due shall also be indicated.

  • 4 If the economic operator not established in the Member State of consumption but established in the Netherlands, except in the Netherlands, has one or more permanent establishments from which the services are supplied in another Member State, the VAT notification shall include telecommunications services, broadcasting services or electronic services, by Member State in which it has established a permanent establishment and broken down by Member State of consumption, in addition to the information referred to in paragraph 3, also the total amount of the period during the tax period telecommunications services, broadcasting services or electronic services which shall be covered by this scheme, as well as the VAT identification number assigned to it or the tax registration number of the permanent establishment.

  • 5 The VAT notification referred to in paragraph 1 shall be made no later than 20 days after the end of the period covered by that notification, telecommunications, broadcasting or electronic services. The tax due under the VAT notification shall be paid to the recipient no later than 20 days after the end of the period to which the notification relates in euro.

  • 7 The non-resident operator who makes use of this scheme in the Member State of consumption shall not deduct any tax on the input tax relating to activities subject to this scheme. Area of Article 2 - Notwithstanding Article 2 (1) and Article 3 of Council Directive 2008 /9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax provided for in Directive 2006 /112/EC, taxable persons who are not established in the Member State of refund but are established in another Member State (PbEU 2008, L 44), this operator may be granted a refund in accordance with that Directive. If the economic operator not established in the Member State of consumption makes use of this special scheme, the Member State of consumption shall also not carry out any of the activities subject to that scheme for which it has been identified for VAT purposes. can be, he can charge the pre-tax related to the activities subject to this special arrangement at the time of filing Article 14 to deduct the declaration referred to above.

  • 8 The amounts in VAT notification telecommunication services, broadcasting services or electronic services shall be expressed in euro amounts. If the fee for telecommunication services, broadcasting services or electronic services is expressed in a currency other than the euro, by way of derogation from Article 8 (6) , for the purposes of determining the amounts referred to in paragraph 3 and fourth paragraph, the exchange rate applicable on the last day of the period covered by the VAT notification notification services, broadcasting services or electronic services shall be used. The conversion shall be carried out in accordance with the exchange rates which the European Central Bank has made known for the day in question or, if there has been no publication on the relevant day, according to the exchange rates applicable on the following day. of publication.


Article 28x

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  • 1 An economic operator not established in the Member State of consumption providing telecommunications, broadcasting or electronic services to any person other than economic operators resident or established in the Union is required to keep records of all the transactions relating to telecommunications services, broadcasting services or electronic services, the consultation of which may be relevant for the determination of facts which may affect the taxation of tax in the Netherlands, and in other Member States of consumption.

  • 2 The economic operator referred to in paragraph 1 is obliged to keep books, documents and other data media or their contents-that is to the discretion of the inspector-relating to telecommunications services, broadcasting services or electronic services for 10 years after the end of the year in which the service was provided.

  • 3 Descates shall be made available by electronic means to the inspector, to the consignee, or to the tax authority of another Member State of consumption, by electronic means, or by electronic means.


Section 9. Scheme for fish

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Article 28y

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The tax payable in respect of imports and supply to auctions of fish, crustaceans and molluscs made by ship returning from fishing, or per venter, shall be zero.


Section 10. Arrangements for travel agents

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Article 28z

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  • 1 This section and the provisions based thereon apply to the acts of travel agents, in so far as the travel agents act on their own behalf to the traveller and they use the supply of deliveries for the purpose of carrying out the journey of goods and services of other economic operators.

  • 2 Travel organisers shall be considered to be travel agents for the purposes of this Section and its provisions based on them.


Article 28za

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Under the conditions of Article 28z activities carried out by the travel agency with a view to the completion of the journey shall be regarded as a single service provided by the travel agency for the traveller (travel service). The place of this service shall be the place where the travel agency has established the seat of his business or a permanent establishment from which it has carried out the service.


Article 28zb

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  • 1 In respect of travel services, the tax at the choice of the travel agency shall be calculated on:

    • (a) the profit margin in any period of return of the declaration, not including turnover taxes, or

    • (b) the profit margin per trip, not including turnover taxes.

  • 2 The profit margin for each period of return is the difference between the sum of the fees, including turnover taxes, during that period in respect of travel services and the sum of the costs actually borne by the travel agency during that period for the purpose of goods and services of other economic operators, provided that such goods and services are directly benefiting the traveller.

  • 3 The profit margin per trip is the difference between the fee, including the sales tax, on the travel service and the costs actually borne by the travel agency for goods and services of other economic operators, provided that such goods and services are provide the traveller directly for the benefit of the traveller.

  • 4 In the case of a ministerial arrangement, detailed rules may be laid down for the choice and transitional rules referred to in paragraph 1 as regards the modification of this choice.


Article 28zc

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Where the acts for which the travel agency is responsible for taking action on other economic operators are carried out by the latter outside the Union, the service of the travel agency shall be treated in the same way as the person concerned by the travel agency and the person concerned shall be treated as the person concerned. Table II, Part B, heading 4 That act of an intermediary. Where the acts referred to in the first sentence are carried out both inside and outside the Union, only the part of the service of the travel agency relating to the transactions carried out outside the Union may be treated as such.


Article 28zd

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  • Where, in the case of a declaration in a calendar year, except in the last calendar year, the profit margin is negative for any period of return, not including turnover taxes, in any calendar year, the profit margin is negative (in the case of a sales tax), Negative time-level profit margin offset by a positive period of time, or added to a negative period of time, which is achieved in the next tax period.

  • 2 After the end of a calendar year, the annual profit margin shall be fixed for that calendar year on an annual basis (annual balance). If the annual balance is negative, this negative annual balance shall be added to the sum rereated on an annual basis for the purpose of determining the annual balance for the following calendar year. In the event that the tax on the annual balance so calculated is less than the amount of tax which is or must be paid in respect of travel services in respect of the calendar year, the difference shall be returned to the travel agency upon request.

  • 3 The fixing of the amount of the refund referred to in paragraph 2 shall be determined by a decision which is open to objection. The request shall be made within six months of the end of the calendar year to which the request relates.


Article 28e

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The tax charged to the travel agency by other business owners for the in Article 28z First paragraph, the acts referred to by the traveller directly to the benefit of the traveller shall not be taken into account for deduction or refund.


Article 28zf

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  • 2 It is not permissible for the travel agency to state the tax separately on the invoice to be issued in respect of the travel service.


Article 28zg

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Detailed rules on the application of this Section may be laid down by Ministerial Regulations.

Chapter VI. Miscellaneous provisions

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Section 1. Refund refund

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Article 29

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  • 1 Upon request, refund of the supply and service tax shall be granted in so far as the fee is:

    • a. is not and will not be received;

    • b. is refunded because a reduction in the fee has been granted or because the goods have been taken back into unused state.

  • 2 The entrepreneur who Article 15 In respect of supplies of goods and services supplied to him, the amount deducted shall be payable in proportion to the amount of the tax at the time and to the extent reasonably expected. that he will not pay or pay the compensation to which that amount relates or has not been reimbursed in full. In any event, the tax shall be payable two years after the payment is due, provided that it has not been paid at that time. The tax payable becomes at the foot of Article 14 ed.

  • 3 In the case of a general measure of administration, rules may be laid down in which the first and second paragraphs are not to apply to amounts not paid or not received as a result of a discount for cash payments.


Article 29a

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  • 1 Upon request, refund of the intra-Community acquisition of goods shall be reimbursed in so far as the reimbursement is reimbursed as a reduction in the fee has been granted or because the goods are in disused condition. returned. The refund shall be granted only to the extent that the trader has not deducted the tax.

  • 2 In the case of a general measure of management, rules may be laid down in which the first paragraph does not apply to amounts which have not been paid as a result of a cash payment discount.


Article 30

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  • 1 Upon request, the tax on intra-Community acquisition of goods shall be granted in cases where the tax has been levied on the application of Article 17b, second paragraph , and it shall be shown by the party concerned that the same acquisition of taxes has been levied in the Member State of arrival of the dispatch or transport.

  • 2 On request, the tax on intra-Community acquisition of excise goods shall be reduced proportionately in cases where, after the date on which the intra-Community acquisition of excise goods has been acquired, the the Member State of departure of the consignment or the transport of such goods has been returned to the customer's duty in respect of excise duty.

  • 3 On request, the tax on imports of goods by a legal person, other than economic operator, which has been dispatched or transported from a third country to the destination of another Member State, shall be returned as a destination, if The person concerned demonstrates that there has been a tax levied in that other Member State in relation to intra-Community acquisition of such goods.


Article 31

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  • 1 A request for refund of tax shall be made on the declaration for the period in which the right to refund has been incurred.

  • 2 In cases where no declaration is made on foot of Article 14 A request for a refund shall be made by the lodging of a declaration.

  • 3 If a request for reimbursement as referred to in paragraph 2 is made by an economic operator who is not resident or established in the Netherlands and has no fixed establishment in the Netherlands from which business operations are carried out, but which is established in the another Member State, it shall be Section 2, paragraphs 1 and 2 Where applicable.

  • 4 If a request for reimbursement as referred to in paragraph 2 is lodged by an economic operator who is not resident in the Netherlands or who is established or has no fixed establishment in the Union, the request shall relate to tax for which entitlement to refund has been incurred for a period of at least three months and not more than one calendar year. However, the period may be less than three months if this period relates to the remaining part of a calendar year. The requests may include tax for which the right to refund has been incurred in another period of the same calendar year but for which no application for refund has previously been lodged. The request must be lodged within six months of the end of the calendar year in which the right to refund has been established.

  • 5 If a request for reimbursement as referred to in paragraph 2 is lodged by an economic operator other than an economic operator mentioned in paragraph 3 or paragraph 4, the application shall relate to tax for which the right to return has been created in the form of a request for reimbursement of the amount of the goods. a quarter and shall be requested to be submitted within three months of the end of that quarter.

  • 6 In cases as referred to in paragraph 4, by way of derogation from Article 17 No refund has been granted if the request relates to an amount of tax of less than € 400. However, if a request for reimbursement is made as provided for in paragraph 4 a calendar year or the remaining part thereof, the amount of the tax to which the request relates shall not be less than € 50.

  • 7 An economic operator who does not reside or is established in the Union and has no permanent establishment in the Netherlands, shall be subject to a request for refund, by way of derogation from Article 57 of the General Law on State Taxation , do not choose an address for service in the Netherlands. In the case of ministerial arrangements, detailed rules may be laid down as to how those economic operators must demonstrate that they are economic operators within the meaning of Article 7 .

  • 8 The inspector shall decide on the request for a refund on an objection which may be contested.


Section 2. Refers to entrepreneurs not established in the Member State of refund but located in another Member State

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Paragraph 1. General

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Article 32

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For the purposes of this Section and the provisions based thereon, the following definitions shall apply:

  • a. economic operator not established in the Member State of refund: any economic operator within the meaning of Article 7, first and second paragraphs , which is not established in the Member State of refund, but is established in another Member State;

  • (b) Member State of refund: the Member State where the tax was charged to the economic operator not established in the Member State of refund in respect of the services provided by other economic operators in that Member State for that economic operator; or the supply of goods or to the importation of goods into that Member State;

  • c. refund period: the period covered by the refund request;

  • d. refund request: the application for refund of the tax levied on the economic operator not established in the Member State of refund in respect of the services provided for that economic operator by other economic operators in that Member State; or the supply of goods or to the import of goods in that Member State;

  • e. Applicant: the non-established economic operator making the refund request in the Member State of refund.


Article 32a

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  • (1) For the refund application for a refund period of less than one calendar year but not less than three months, the amount of the tax on which the request for refund applies shall not be less than EUR 400 or the equivalent in the national currency of the refund. the currency.

  • (2) For the refund application for a calendar year or the remaining part of a calendar year, the tax amount must be at least EUR 50 or the equivalent in national currency.


Paragraph 2. Refund of tax charged in the Netherlands to entrepreneurs from another Member State

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Article 32b

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A trader who is not established in the Netherlands may make a refund request for any tax levied in the Netherlands on the supply of services or supplies of goods or supplies of goods by other economic operators in the Netherlands, or in respect of imports, if it meets the following conditions:

  • a. During the period of refund, he neither had nor the seat of his business in the Netherlands nor a permanent establishment from which business operations were carried out, nor, in the absence of such a seat or permanent establishment, residence or habitual residence;

  • b. during the refund period he did not carry out any supplies of goods or services which were considered to be situated in the Netherlands, with the exception of the following transactions:


Article 32c

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This paragraph shall not apply in respect of:

  • a. Tax amounts invoiced incorrectly pursuant to this Act;

  • b. invoiced tax amounts for goods deliveries under Article 9, second paragraph, part b , and the associated with this law Table II , paragraph (a) (6), below the rate of nil;

  • c. invoiced tax amounts for supplies of goods dispatched or transported by or on behalf of a customer not established in the Netherlands to a place outside the Union, which is the supply of goods Article 9, second paragraph, part b , and the associated with this law Annex II , paragraph (a) (2), below the rate of nil.


Article 32d

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  • 1 The non-resident operator shall be granted a refund on request of the tax levied in respect of supplies of goods or services supplied to him by other operators in the Netherlands or in connection with the importation of goods from the Netherlands. goods in the Netherlands, to the extent that those goods or services are used for the following operations:

  • 2 Without prejudice to the provisions of Article 32e the right to refund of pre-tax shall be determined for the purposes of this Section in accordance with the relevant provisions of this Act.


Article 32e

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  • 1 In order to be entitled to reimbursement in the Netherlands, an economic operator who is not established in the Netherlands is responsible for making a right of deduction in the Member State of establishment.

  • 2 Where an economic operator not established in the Netherlands in the Member State where he is established carries out both acts which result in the right to deduct in that Member State, and acts which do not result in the right to deduct in that Member State, may it according to Article 32d only part of the tax which can be reimbursed by the Netherlands for refund eligible under Article 173 of VAT Directive 2006, as applied by the Member State of establishment, to the former shall be allocated.


Article 32f

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  • 1 An economic operator not established in the Netherlands who wishes to obtain refund of the tax in the Netherlands shall make a refund request to the Netherlands, which he submits to his Member State of establishment, via the Member State of residence, by electronic means; port-level portal.

  • 2 The request shall contain all the information provided for that purpose by ministerial arrangement in accordance with the conditions laid down in Articles 8 and 9 (1) of Council Directive 2008 /9/EC of 12 February 2008 laying down detailed rules for the application of the rules for the application of the rules for the application of the rules for the application of the refund of value added tax provided for in Directive 2006 /112/EC to taxable persons not established in the Member State of refund but established in another Member State (PbEU 2008, L 44).

  • 3 By ministerial arrangement, the applicant may provide electronic additional information in respect of each of the codes referred to in Article 9 (1) of Directive 2008 /9/EC referred to in paragraph 2 (2), provided that such information is data are necessary due to the limitations in the Netherlands of the right of deduction or for the application of a derogation granted to the Netherlands under Article 395 or 396 of VAT Directive 2006, in this case.


Article 32g

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Ministerial arrangements may stipulate that the applicant shall, without prejudice to the Article 32n data requested, together with the electronic refund request, submit a copy of the invoice or the import document, where the taxable amount of the invoice or the import document is 1000 euro or more. If the invoice relates to fuel, this threshold is 250 euro.


Article 32h

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In the case of a ministerial arrangement, it may be stipulated that the applicant, together with the refund application, defines his professional activity using the harmonized codes determined in accordance with the second subparagraph of Article 34a (3) of Regulation (EC) No 2I8B of the EC Treaty. No Council Regulation (EEC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 1798/2003 of 7 October 2003 (PbEU 2003, L 264).


Article 32i

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A ministerial arrangement shall specify which language or languages the applicant may use for the purposes of providing the information in the refund request or any other additional information that must be provided.


Article 32j

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  • If the pro rata of the application of the deduction is adjusted in accordance with Article 175 of VAT Directive 2006 after the lodging of the refund application, the applicant shall correct the amount to be recovered or has already been returned.

  • 2 The adjustment shall be made in a refund request made within the calendar year following that of the refund period concerned. In the absence of any subsequent refund application by the applicant in that calendar year, the correction shall be made by means of a separate declaration through the portal established by the Member State of establishment.


Article 32k

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  • 1 The refund request relates to:

    • a. acquisitions of goods or of withdrawals of services invoiced during the refund period, provided that the tax has become due before or at the time of invoicing, or in respect of which the tax has been paid during the period of payment of the invoice. the period of refund has become due, provided that the acquisitions or withdrawals have been invoiced before the tax has become due;

    • (b) the import of goods which have taken place during the refund period.

  • 2 In addition to transactions referred to in the first paragraph, the refund request may also relate to invoices or import documents not covered by previous refund applications and related to acts carried out during the calendar year. in question.


Article 32l

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The refund application shall be submitted by 30 September of the calendar year following the refund period to the Member State of establishment.


Article 32m

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  • 1 The inspector shall immediately inform the applicant by electronic means of the date of receipt of the request.

  • 2 The inspector shall notify his decision to grant or reject the refund application within four months of receipt of the request to the applicant for an objection.


Article 32n

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  • 1 Where the inspector considers that he has not received all the information necessary to obtain a decision in respect of the whole or part of the refund application, he/she may, within the time of the application, be given the information which he has received. Article 32m, second paragraph Within four months, the applicant or the Member State of establishment requesting additional information shall be sent by electronic means.

  • 2 If the additional information is requested from a person other than the applicant or the competent authorities of a Member State, the inspector may request data by electronic means only if the addressee of the request on the Appropriate equipment.

  • 3 If necessary, the inspector may request further additional information.

  • 4 The information requested in accordance with the first to fourth paragraphs may include the presentation of the original or a copy of the invoice or the import document where the inspector is responsible for the existence of a given claim doubt. In that case, the threshold standards of Article 32g Not applicable.

  • 5 The information requested under the preceding paragraphs shall be provided to the inspector within one month of receipt of the request for information by the consignee of the request.


Article 32o

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  • 1 Where additional information has been requested by the inspector, he/she shall inform the applicant of his decision to grant or reject the refund application within two months of the receipt of the request for an objection. data or, if not responded to his request, within two months of the expiry of the Article 32n, fifth paragraph That deadline. In any case, the period for which the inspector has a refund request to take a decision on a full or partial refund shall be at least six months.

  • 2 Where further additional information is required by the inspector, he shall, within eight months of receipt of the application by him, inform the applicant of its decision on a total or partial decision of the applicant for an objection. It's cool.


Article 32p

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  • 1 If the inspector is willing to refund the refund application, the approved refund amount shall be paid no later than 10 working days after the expiry of the refund application. Article 32m, second paragraph , indicated period, or, if requested additional or further additional information, after the expiry of the corresponding time limits in Article 32o .

  • 2 The payment will take place in the Netherlands, or, if requested by the applicant, in another Member State. In the latter case, the bank charges for the overmaking shall be deducted from the amount payable to the applicant.


Article 32q

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  • 1 If the correction, intended Article 32j, second paragraph, first sentence , having reckoned in the new refund application referred to there, leads to:

    • a. An amount of nil or a refund shall be decided by the inspector at a decision which may be contested;

    • b. An amount to be paid, the inspector shall impose a post-tax act on this.

  • 2 If the correction, intended Article 32j, second paragraph, second sentence , leads to:

    • a. a refund, the inspector shall decide on a decision which is open to objection;

    • b. An amount to be paid, the inspector shall impose a post-tax act on this.


Article 32r

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  • 2 The first paragraph, first sentence, shall not apply if the applicant has not provided the inspector with the additional or additional information requested within the prescribed period. The first paragraph, first sentence, shall not apply as long as the inspector is the person responsible for the application of the Article 32g has not received any documents to be sent by electronic means.


Article 32s

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Interest shall be calculated from the day following the last day on which the refund is calculated according to: Article 32p, first paragraph , at the latest, should have taken place until the day when the refund is actually taking place.


Paragraph 3. Refund request for tax charged to Dutch entrepreneurs in other Member States

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Article 33

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An economic operator established in the Netherlands may make a refund request to a Member State of refund if he fulfils the following conditions:

  • (a) during the period of refund, he neither had nor the seat of his business in the Member State of refund, nor a permanent establishment from which business operations were carried out, nor, in the absence of such a seat or fixed establishment, establishment, place of residence or habitual residence;

  • During the refund period he did not carry out any supplies of goods or services which were considered to be the place of return in the Member State of refund, with the exception of the following:

    • 1 °. transport services and related services exempted in that Member State under Articles 144, 146, 148, 149, 151, 153, 159 or 160 of the VAT Directive 2006;

    • 2 °. the supply of goods or services of goods of which the customer is liable under Articles 194 to 197 and Article 199 of Directive 2006 Directive 2006 in that Member State.


Article 33a

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The refund application refers to the tax levied in respect of goods or services supplied to the economic operator by other operators in the Member State of refund or in respect of the import of goods in the Member State of refund. Member State to the extent that these goods or services are used for the following operations:

  • (a) the acts referred to in Article 169 (a) and (b) of Directive 2006;

  • b. transactions, of which the customer is liable to pay the tax, in accordance with Articles 194 to 197 and Article 199 of Directive 2006, as applied in the Member State of refund.


Article 33b

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  • 1 In the Member State of refund, the economic operator established in the Netherlands is responsible for making a right of deduction in the Netherlands to the right to deduct.

  • 2 Where the economic operator not established in the Member State of refund is established in the Netherlands, and transactions which result in a right of deduction in the Netherlands, and transactions which do not result in the right of deduction in the Netherlands, may be it according to Article 33a only part of the tax paid by the Member State of refund is taken into account for the refund eligible under Article 173 of the VAT Directive 2006, as applied by the Netherlands, to the former Transactions may be allocated.


Article 33c

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  • 1 The trader established in the Netherlands, who wishes to recover the tax in the Member State of refund, shall make a refund request to that Member State, which he submits to the inspector via a portal by means of an inspector set up for that purpose.

  • 2 The refund request shall contain the following information:

    • a. The name and full address of the applicant;

    • b. An electronic address;

    • c. a description of the professional activity of the applicant for which the goods or services are to be purchased;

    • d. the refund period to which the request relates;

    • (e) a declaration by the applicant that he has not carried out any supplies of goods or services which are deemed to be the place in the Member State of refund during the period of refund, with the exception of those intended to be carried out in the Member State of refund. Article 33, part b, below 1 ° and 2 ° ;

    • f. The VAT identification number or the applicant ' s tax registration number;

    • g. his bank details (including IBAN and BIC).

  • 3 In addition to the information referred to in paragraph 2, in the refund application for each Member State of refund and for each invoice and import document, the following information shall be given:

    • a. The name and full address of the supplier or service provider;

    • (b) except in the case of importation, the VAT identification number of the supplier or service provider or its tax registration number, granted by the Member State of refund in accordance with Article 239 and 240 of Directive 2006;

    • (c) except in the case of imports, the country code number of the Member State of refund in accordance with Article 215 of the VAT Directive 2006;

    • d. the date and number of the invoice or the import document;

    • (e) the taxable amount and the amount of VAT, expressed in the currency of the Member State of refund;

    • f. in accordance with Article 33a and Article 33b, second paragraph , calculated amount of the deductible tax, expressed in the currency of the Member State of refund;

    • g. if applicable, it according to Article 33b calculated pro rata, expressed as a percentage;

    • h. the nature of the purchased goods and services, indicated by the codes as determined by Article 33d .


Article 33d

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  • 1 In the refund request, the nature of the purchased goods and services shall be indicated by the following codes:

    • 1. = fuel;

    • 2. = rental of means of transport;

    • 3. = expenditure relating to means of transport, other than those for the goods and services referred to in codes 1 and 2;

    • 4. = road tolls and other charges related to the use of the road infrastructure;

    • 5. = travel costs, such as taxi fares, public transport costs;

    • 6 = accommodation;

    • 7. = tacks, liquor and restoration;

    • 8. = access to fairs and exhibitions;

    • 9 = wealth of expenditure and expenditure on entertainment and entertainment;

    • 10. = Other.

    If code 10 is used, the nature of the purchased goods and services must be indicated.

  • 2 At the request of the Member State of refund, the applicant shall forward additional information to the request by electronic means in respect of each of the codes referred to in paragraph 1, in so far as that information is available to that Member State. necessary for restrictions on the right to deduct pursuant to VAT Directive 2006, as applied in that Member State, or for the application of a refund to the Member State of refund pursuant to Article 395 or 396 of that Directive, in this case Relevant derogation.

  • 3 On request from the Member State of refund, the applicant shall, furthermore, submit to the request his professional activity using the harmonised codes determined in accordance with the second subparagraph of Article 34a (3) of Regulation (EEC) No 2583/2 of the Regulation. (EC) No Council Regulation (EEC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 1798/2003 of 7 October 2003 (PbEU 2003, L 264).


Article 33e

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  • 1 The refund request shall be submitted by 30 September of the calendar year following the refund period to the portal for the recovery of the portal. The refund request shall only be applied if the applicant is all in the Articles 33c and 33d requested data has been provided.

  • 2 The inspector shall immediately send the applicant an acknowledgement of receipt by electronic means.


Article 33f

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  • 1 The inspector shall not forward the request to the Member State of refund where the applicant is in the Netherlands during the refund period:

  • 2 The inspector shall inform the applicant electronically of his decision pursuant to the first paragraph of the decision.


Section 3. Tax Representative

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Article 33g

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  • 1 The trader who does not reside in or is established in the Netherlands and has no fixed establishment in the Netherlands may provide a tax representative in the Netherlands with regard to his supplies and services for which he is liable to tax and in respect of the tax intra-Community acquisitions and imports. The tax representative shall act on behalf of the trader and shall enter into his place in respect of all rights and obligations he has regarding the declaration and payment of the tax, as well as the obligations provided in Article 37a .

  • 2 In the case of a general measure of management, the cases where an economic operator referred to in the first paragraph are obliged to set up a tax representative may be determined.

  • 3 The tax representative shall be in possession of an authorisation from the inspector to that effect.

  • 4 The person wishing to obtain a licence as a tax representative shall submit a request to the inspector. Rules shall be laid down in respect of, or under general management, the information to be contained in the request.

  • The request shall be accompanied by a declaration from the economic operator referred to in paragraph 1 showing that the person submitting the request is authorised by the economic operator to act on his behalf as a tax representative.

  • 6 In the case of a general measure of management, rules relating to the conditions under which the authorisation is granted, modified and withdrawn may be imposed in order to ensure the levying and recovery of the charge. The granting, amendment and revocation of the authorization shall be subject to a statement of interest which may be contested.


Section 4. Administrative obligations

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Article 34

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  • 1 The economic operator must keep records of the supplies of goods and services supplied to him and his or her deliveries effected by him and his/her deliveries of goods and services rendered to him, subject to observance of the rules to be laid down by ministerial procedure acquisitions of goods, imports of goods and exports of goods from the Union, as well as other information relevant to the charge levied in the Netherlands and other Member States.

  • 2 The entrepreneur is also required, subject to the rules to be laid down by ministerial rules:

    • (a) to keep a register of the goods sent or transported by him or for his account to another Member State for use there for the purposes of Article 3a, second paragraph, parts e, f and g , intended purposes;

    • (b) keep separate records of the goods dispatched or transported from another Member State by or on behalf of an economic operator to whom a VAT identification number has been assigned in another Member State for the benefit of a person who has been sent a VAT identification number in another Member State. service as referred to in Article 6th (b) (b) (b) .

  • 3 The legal person, other than an economic operator, has been held, taking into account the rules to be laid down by means of ministerial rules, to keep records of the intra-Community acquisitions of goods which it has carried out.

  • 4 The entrepreneur supplying goods with application of Article 28b , 28c or 28d It shall also be kept, in accordance with the rules to be laid down by ministerial arrangement, separately from the goods delivered under the various articles, and from imports and deliveries to him.


Article 34a

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The economic operator is required to make books, documents and other data media or their contents-that is for the choice of the inspector-relating to immovable property and rights to which they are subject for nine years, following the year in which he/she is responsible for his/her own personal information. It has been properly used, to be stored.


Article 34b

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Without prejudice to: Article 52 of the General Law on State Taxation and Article 35c the following shall apply:

  • a. For invoicing, the rules applicable in the Member State where the supply of goods or service are deemed to have been carried out shall apply, in accordance with the provisions of the Chapter II of this law;

  • By way of derogation from the provisions of subparagraph (a) for invoicing, the rules applicable in the Member State in which the supplier of goods or services has the seat of his business or a permanent establishment established from which he is performing the performance or, in the absence of such a seat or permanent establishment, the Member State in which the supplier or service provider is domicile or habitual residence, where:

    • 1. the person carrying out the taxable supply of goods or of the service is not established in the Member State in which the supply of goods or services is deemed to have been carried out in accordance with Chapter II of this Law, or his establishment in that Member State; Member State is not involved in the supply of goods or service within the meaning of Article 192a of the VAT Directive 2006, and the person liable for payment of the tax is the person for whom the supply of goods or service is to be provided -

      If the customer issues the invoice (self-billing) the provisions of subparagraph (a) shall apply;

    • 2 °. the supply of goods or service in accordance with the provisions of the Chapter II of this Act shall not be deemed to have been carried out in the Union.


Article 34c

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  • 1 Any economic operator shall ensure that, in his/her name and for his account, by his customer or a third party, an invoice shall be issued in the following cases in respect of:

    • a. the supplies of goods or services which he has carried out for any other economic operator or a legal person, other than economic operator;

    • b. the supplies of goods referred to in Article 5a, first paragraph ;

    • c. the supplies of goods referred to in the provisions of this Act Table II, Part A, item 6 ;

    • d. the prepayments made to him before any of the supplies of goods referred to in Parts A and B have been made;

    • e. the prepayments made to him by another economic operator or a legal person, other than an entrepreneur, before the service is provided.

  • 2 Conditions and restrictions to be laid down by ministerial arrangement are economic operators who carry out only exempted benefits from the obligation imposed by the first paragraph. The preceding sentence shall apply mutatis mutandis to the exempted benefits of economic operators making both exempted and taxed benefits.


Article 34d

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  • 1 In the following cases, a simplified invoice may be used:

    • a. When the amount of the invoice is not greater than € 100;

    • b. when the issued invoice is a document or message that is Article 34f as invoice.

  • 2 A simplified invoice shall not be issued if the invoice is to be issued in accordance with Article 34c, first paragraph, parts b and c , or where the taxable supply of goods or of the taxable service is carried out by an economic operator not established in the Member State in which the tax is payable or no establishment in the territory of that Member State when carrying out the tax the supply of goods or service is concerned within the meaning of Article 192a of the VAT Directive 2006, and the person liable to pay the tax is the person for whom the supply of goods or services is carried out.


Article 34e

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By way of derogation from Article 34c, first paragraph , an entrepreneur who typically delivers to other entrepreneurs, ensures that an invoice is issued in respect of all his deliveries. The preceding sentence shall apply only in respect of economic operators or groups of economic operators designated for that purpose by ministerial arrangement.


Article 34f

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Any document or message that makes changes, and specifically and unambiguable, refers to the original invoice, is billed as an invoice.


Article 34g

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The invoice shall be issued no later than the 15th day of the month following that in which the supply of goods or service has been carried out. In the case of prepayments as referred to in Article 34c, first paragraph, parts d and e , the invoice must be issued for each occasion before the date of its repayable.


Article 35

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  • 1 A periodic invoice may be made out in respect of several separate supplies or services provided that the period covered by the invoice is no longer than one calendar month.

  • 2 Invoices may be made out by the customer for supplies of goods or services provided for him by an economic operator, if both parties have agreed in advance and provided that each invoice is the subject of the invoice. shall be a procedure of acceptance by the economic operator who carries out the supplies of goods or services.


Article 35a

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  • 1 The following entries are mandatory on the invoice:

    • a. Date of issue of the invoice;

    • b. An sequentially number, with one or more series, which uniquely identifies the invoice;

    • c. The VAT identification number under which the trader has supplied the supplies of goods or the services;

    • d. The customer ' s VAT identification number under which he has taken a supply of goods or a service for which he has been liable for the payment of the tax or under which he has a supply of goods as referred to in the relevant provisions of this Act; Table II, Part A, item 6 , has decreased;

    • e. the full name and address of the entrepreneur and his customer;

    • f. the quantity and nature of the goods delivered or the size and nature of the services provided;

    • g. the date on which the supply of goods or service has taken place or completed or the date on which the Article 34c, first paragraph, parts d and e , as a prepayment has been made, as far as that date is set and is different from the date of the invoice's disbursing date;

    • h. the fee for each tariff or any exemption, unit price, tax not included, as well as any advance payment discounts, price rebates and rebates if they are not included in the unit price;

    • i. the applied rate of tax;

    • j. the amount of tax to be paid, except where there is a special arrangement for which this law excludes that indication;

    • k. where the customer who decreases the performance of the invoice reaches the invoice instead of the person performing the performance, the words 'invoice issued by the customer';

    • (l) in the case of an exemption, or of supplies under Table II (a), item 6 of Table II of this Act, any indication thereof;

    • m. where the customer has been liable for payment of the tax, the indication "VAT";

    • n. in the case of the supply of a new means of transport, under the conditions referred to in Table II (a) (6), the information necessary to determine whether a means of transport is a new means of transport;

    • o. where the special arrangement for travel agencies is used, the entry 'Special scheme of travel agents';

    • Where one of the special arrangements for used goods, works of art, collectors 'items or antiques is used, the term' special arrangements-used goods ',' special arrangements-works of art ', 'special collectors' items for collections or antiques ' respectively;

    • q. when the tax is met by a tax representative as referred to in Article 33g, the VAT identification number of this tax representative, along with his full name and address.

  • 2 On a simplified invoice, the following terms are mandatory:

    • a. Date of issue of the invoice;

    • (b) the identity of the trader who carries out the supply of goods or the service;

    • c. the nature of the goods supplied or the services provided;

    • d. the amount of the tax to be paid or the information to be used to calculate that amount;

    • e. when the issued invoice is a document or message that Article 34f as an invoice, a specific and unambiguous reference to the original invoice, with a specific reference to the changes made.

  • 3 Where the invoice is issued by an economic operator who is not established in the Member State in which the tax is due or from which no establishment in that Member State is involved in the supply of goods or services in the sense of Article 192a of VAT Directive 2006 which provides goods or services to a customer who is liable for payment of the tax, the trader may omit the indications referred to in the first paragraph, parts h, i and j, and place, by the quantity or size and the nature of the goods supplied or specify the fee for those goods or services to be specified.

  • 4 On an invoice, amounts may appear in any currency, provided that the amount of the tax to be paid or revised is expressed in euros and is used in accordance with the provisions of Article 91 of the VAT Directive 2006. exchange rate mechanism.

  • 5 Where it is necessary to do so from a control point of view, the inspector may require a translation into the Netherlands of invoices relating to benefits made in the Netherlands, as well as of invoices received by economic operators established in the Netherlands.

  • 6 By ministerial arrangement, certain obligations imposed by this Article may be waived for certain economic operators or groups of economic operators where the trade or administrative practices of the relevant business sector are concerned. whether the technical conditions under which those invoices are issued are to a large extent impeded compliance with all the obligations imposed by this Article.


Article 35b

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  • 1 Electronic invoicing shall be applied subject to acceptance by the customer.

  • 2 The authenticity of the origin, the integrity of the content, and the legibility of the invoice, on paper or in electronic format, shall be ensured from the time the invoice is issued until the end of the retention period. The entrepreneur himself determines how the authenticity of the provenance, the integrity of the content, and the readability of the invoice are ensured. For this purpose, use shall be made of any business control that provides a reliable audit trail between an invoice and an accomplished performance.

  • 3 For the purposes of this Section and the provisions based thereon, the following definitions shall apply:

    • a. authenticity of origin: the guaranteed identity of the person who carried out the supply of goods or of the service or of the person who issued the invoice;

    • b. Integrity of content: the content of the invoice required under this Act which has not undergone any change.

  • 4 Authenticity of the provenance and integrity of the contents of an electronic invoice may be ensured, for example by means of business checks referred to in the second paragraph, including the following technologies:

    • a. An advanced electronic signature within the meaning of Article 2 (2) of Directive 1999 /93/EC of the European Parliament and of the Council of 13 December 1999 on a common framework for electronic signatures, based on the following: is in a qualified certificate within the meaning of Article 2 (10) of Directive 1999 /93/EC and is created with a secure signature-creation device within the meaning of Article 2 (6) and (10) of Directive 1999 /93/EC;

    • (b) electronic data interchange (EDI), as defined in Article 2 of Annex 1 to Commission Recommendation 1994 /820/EC of 19 October 1994 on the legal aspects of electronic data interchange systems (EDI). exchange of information, where the agreement on this exchange provides for the use of procedures which ensure the authenticity of the origin and the integrity of the data.

  • 5 In the case of a set of electronic invoices sent or made available to the same customer, the same entries for the different invoices need be included only once, provided that each invoice has all the same information. information is accessible.


Article 35c

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  • 1 The entrepreneur keeps copies of the invoices issued by himself or, in his name and for his account, by his customer or a third party, and all invoices received by himself in his records.

  • 2 When an entrepreneur keeps invoices sent or received by him or received by him, guaranteeing an online access to the data, the inspector shall have the right to check the invoices for the purpose of applying this law. to be seen, to be downloaded and used, if the entrepreneur is based in the Netherlands, or the entrepreneur owes the tax in the Netherlands.

  • 3 In case invoices are stored electronically, the data which guarantees the authenticity of the provenance and the integrity of the contents shall also be stored.


Article 35d

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For the purposes of this Act, "electronic invoice" shall mean an invoice containing the information required by or under this Act, supplied and received in electronic format.


Article 36

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The Article 25, third paragraph , and 27th, of the General Law on State Taxation shall apply mutatis mutandis in the event of failure to comply fully with the obligations imposed on or under the provisions of the Articles 28n , 34 to 35c and 39 .


Article 37

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He who, on an invoice, makes any reference to turnover taxes which he has not become liable for, other than under this Article, to be liable to that tax at the time of the award of that invoice; kept this load on the foot of Article 14 -


Article 37a

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  • 1 The entrepreneur, except those intended in the Article 7, sixth paragraph The inspector shall, at the latest on the last day of the month following a calendar month, submit to the inspector an electronic form containing a list for that period which shall be entered by the inspector on the basis of a list for that period, as provided for in the following month:

    • a. to whom goods have been supplied with the application of the provisions of this Act Table II , part a, item 6;

    • To whom goods have been delivered in another Member State in connection with the following Article 17b, third paragraph , intra-Community acquisitions made by the economic operator in that Member State;

    • (c) for whom he has provided services which are not taxable in the Netherlands under Article 6, first paragraph, and on which the tax pursuant to Article 196 of VAT Directive 2006 is levied in the Member State of the customer of the customer, unless it is exempt from the provision of that service in that Member State.

  • 2 The list of data referred to in Articles 264 and 265 of the VAT Directive 2006 shall be indicated in the list.

  • 3 By way of derogation in so far as the first paragraph applies as a period instead of one calendar month to the choice of the economic operator a calendar quarter if the total amount of the supplies referred to in paragraphs 1 and b of the first paragraph, or to the no higher than the amount set for that purpose by Ministerial Regulation in respect of the calendar quarter in question, or in any of the four calendar quarters preceding that quarter. This derogation shall cease to apply from the end of the month in which this amount is exceeded, in which case a list shall be drawn up and submitted not later than the following month for all months which have elapsed since the beginning of that quarter.

  • 4 By way of derogation from the first paragraph, the economic operator shall choose a period of a calendar quarter if the economic operator carries out the services referred to under the first subparagraph.

  • 5 If the obligation to make a declaration for the sales tax has been waived by electronic means, it shall be waived in respect of the obligation to submit the list by electronic means. In this case, the list shall be submitted to the inspector by means of the form which has been issued or sent.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the submission of the information referred to in this Article.


Article 37b

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The person who is responsible for the intra-Community acquisition of goods shall be subject to the application of Article 1a, second paragraph It is nevertheless liable to pay the tax in respect of that intra-Community acquisition where taxation is carried out in the Member State in which the goods are delivered Article 1, introductory wording and part b , would be applicable.


Section 5. Specific provisions

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Article 37c

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By way of derogation from Article 1, introductory wording and parts b and c , in respect of intra-Community acquisitions of goods which are based on the Article 17b, first paragraph , no tax shall be levied in the Netherlands, provided that:

  • (a) the goods have been acquired by an economic operator who is not resident or established in the Netherlands and has no permanent establishment there and to whom a VAT identification number has been assigned in another Member State;

  • (b) the goods are supplied by this economic operator to an economic operator resident or established in the Netherlands or has a permanent establishment there or to a body established in the Netherlands within the meaning of the General Law on State Taxation , and to which customer a VAT identification number has been assigned in the Netherlands; and

  • c. Direct to the item the goods B be dispatched or transported from a Member State which does not have a VAT identification number assigned to the item in question A Said entrepreneur.


Article 37d

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In the case of transfers of the whole or part of an overall nature of goods, whether or not to be reimbursed or in the form of a contribution to a company, shall be deemed not to be a supply or service and shall take effect, except in the case of ministerial meetings. otherwise, the person on whom the goods are transferred to the place of the transferor shall be determined.


Article 37e

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The trader who lives or is established in the Netherlands shall be regarded as carrying out his supplies and services in the Netherlands, provided that he does not demonstrate the contrary on the basis of books, records or other data media. This provision shall also apply to the economic operator who has a permanent establishment in the Netherlands, in so far as supplies and services are carried out from that establishment.


Article 38

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The entrepreneur is prohibited from offering goods and services to anyone other than entrepreneurs and bodies governed by public law at prices with indications that the sales tax would not be included in the prices.


Article 39

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In the case of a general measure of management,

  • a. detailed rules may be laid down which may lead to a charge of tax;

  • (b) other rules shall be laid down in the framework of the Act to supplement matters governed by the Act.

Chapter VII. Administrative penalty

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Article 40

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  • 1 If the entrepreneur is the in Article 28s, first paragraph , refers to telecommunication services, broadcasting services or electronic services or the Article 37a has not submitted, or has not submitted in due time, an incomplete or incorrect list or notification of telecommunication services, broadcasting services or electronic services shall constitute a failure in respect of which the inspector is a member of the administrative penalty of up to € 5.278 may be imposed.


Article 41 [ Exchanges by 01-06-1990]

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Article 41a [ Expired by 01-06-1990]

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Article 41b (Expired by 01-06-1990)

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Article 41c [ Expired by 01-06-1990]

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Article 41d (Expired by 01-06-1990)

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Article 41e (Expr. by 01-06-1990)

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Article 41f [ Expired by 01-06-1990]

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Article 41g [ Expired by 01-06-1990]

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Article 41h [ Expired by 01-06-1990]

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Article 41i (Expr. by 01-06-1990)

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Chapter VIII. Penalty provision

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Article 42

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He who's in Article 38 It shall be penalised by a fine of the third category.

Chapter IX. Transitional and final provisions

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Article 43

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  • 1 To an economic operator who, at the beginning of 1 January 1969, has in stock in stocks other than as a farm, is returned from turnover tax-other than that provided for in Article I, first paragraph, of the Law of 13 December 1967 ( Stb 614)-the raw materials and excipients used in the production of those goods and those used in the production of those goods. The refund includes the turnover tax of the farm equipment and services used in the production of the goods in stock, if the trader uses the goods, unused and in the State in which they are at the beginning of 1 January 2000. January 1969, which will be carried out in that year. The right to refund must be shown in the form of books and documents.

  • 2 Our Minister gives details of the refund, which allows them to be established by general yardsmen.

  • 3 The refund shall be granted only in so far as the economic operator, in the case of a supply to him of the goods after 31 December 1968, is subject to the tax in respect of which he is subject. Article 15 may be deducted.

  • 4 The claim for refund arises:

    • (a) in the case of the whole refund not exceeding 1500, for a fourth part of each quarter at the end of the second, third and fourth quarters of the year 1969 and the first quarter of the year 1970;

    • (b) in cases where the whole refund is more than 1500, for a fourth part of the second, third and fourth quarters of the year 1969 and the fourth quarter of the year 1970.

  • 5 However, the claim for refund in respect of exports of the goods shall be incurred at the end of the quarter in which the export takes place.

  • 6 The turnover tax of which the refund is based on the fourth paragraph, letter of refund B , taking place after the end of the fourth quarter of the year 1970, shall be increased by 6% as compensation for interest-rate losses.


Article 44

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  • 1 In respect of imports of goods brought into the Netherlands in 1969 before 1 January 1969, a special consumption tax shall be charged to the amount which would have been due on importation in 1968 under Article I, first paragraph, of the Act. of 13 December 1967 ( Stb 614).

  • 2 The General Law on Customs and Excise shall apply as if it were the import duty referred to in paragraph 1.


Article 45

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  • 1 With derogation to the extent of Articles 2 and 15 in respect of goods intended to be used by the economic operator as a business agent, deduction of:

    • a. 30 per cent of the tax where the supply or importation takes place in 1969 or 1970;

    • b. 60 per cent of the tax in the case of delivery or importation in 1971;

    • c. 67 per cent of the tax in case of delivery or importation in 1972.

  • 2 The first paragraph shall not apply in respect of:

    • a. Ships, other than houseships and pleasure craft;

    • Machinery for the manufacture and manufacturing of products in the textile industry (except those for spinning of man-made textile materials, with the exception of machinery and mechanical appliances) the exception of spincaps) and the measuring, checking, rule and other auxiliary equipment used for or on these machines and appliances, and the buildings in which those goods are used.

  • 3 In cases where the first member has been found to apply to a business agent and the economic operator subsequently delivers that product, the conditions to be laid down by Our Minister shall be granted to that economic operator from 70%, 40% or 33 per cent of the tax due in respect of that provision, as the latter takes place in the years 1969 or 1970, or 1971 or 1972.

  • 4 Our Minister may increase the percentages provided for in paragraph 1, with effect from a point of time to be determined by him, in general or for certain groups of assets, and adjust the percentages specified in paragraph 3.

  • 5 After the adoption of a ministerial arrangement by our Minister under paragraph 4, as soon as possible, but no later than within two months, a proposal for a law approving the ministerial arrangement to be adopted by the Minister of Justice for the adoption of a ministerial order Chamber of the States-General. If the proposal is withdrawn or if one of the Chambers of the States-General has decided not to adopt the proposal, the ministerial arrangement shall be withdrawn without delay.

  • 6 Our Minister may, with effect from a date to be determined by him, declare the first member to be excluded with regard to machinery for the manufacture of footwear and for use in these machines and equipment; Control, rule and other auxiliary equipment, as well as buildings in which those goods are used.


Article 46

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During the years 1969 to 1979, the tax on deliveries and imports of newspapers and newspapers (non-daily newspapers), under subscription, is by way of derogation from the Articles 9 and 20 No, no, no.


Article 47

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In relation to the Article 4, second paragraph, part a These transactions shall not be liable to the levying of tax if, in view of those transactions, the pre-tax on the goods referred to in that part of the levy has not been deducted under the provisions of the provisions of the said provisions before the entry into force of that provision. Certain Article 15 Or in whole or in part excluded by the provisions of the Article 16 .


Article 48

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Article 49

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Article 50 [ Expated per 01-01-1993]

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Article 50a [ Expired by 01-01-1993]

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Article 51

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Article 52

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He who is obliged to supply goods or to provide a service in accordance with a contract concluded before the date of entry into force of any amendments to the legislation relating to turnover taxes, shall have jurisdiction in respect of such goods or service. on the basis of a turnover tax which has been more advanced than before that change may have been made, to be recovered from the person to which he is required to supply the goods or to provide the service. These ironing beds are null and void.


Article 53

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He who, following a contract concluded before the date of entry into force of a change in the legislation relating to turnover taxes, is furnished or granted a service shall be empowered to supply the goods or to supply the service. to recover, to be recovered in respect of those goods or services which have been made more advanced because of turnover taxes than could have been made before the date of entry into force of that amendment. These ironing beds are null and void.


Article 54

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  • 1 The Law on Turnover Tax 1954 and the Law of December 29, 1966 ( Stb . 592), except in respect of supplies and services already carried out and criminal offences committed.

  • 2 Our Minister is empowered to lay down detailed provisions on the transition.


Article 55

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  • 1 This Law shall enter into force from 1 January 1969.

  • 2 It can be cited as 'Law on turnover tax 1968'.

Burdens and orders, which are in the State Sheet will be placed, and that all Ministerial Departments, Authorities, Colleges and Officials, who so concern, will keep their hands on the precise execution.

Given at Paleize Soestdijk, 28 June 1968

JULIANA.

The Minister of Finance,

H. J. WITTEVEEN.

The Secretary of State for Finance,

F. H. M. GRAPPERHAUS.

Issued the first July 1968.

The Minister of Justice,

C. H. F. POLAK.


Table I. Associated with the Law on Turnover Tax 1968

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  • a.

    • 1. food products, namely:

      • a. Eating and drinking products which are to be used for human consumption;

      • (b) products which are apparently intended for use in the preparation of the goods referred to in (a) and which are wholly or partly to be used in them;

      • c. Products intended to be used in addition to, or to replace, the A Foods intended for such drinking and drinking; except that foodstuffs are not included in the foodstuffs;

    • 2. cereals and pulses, which are not to be ranked under heading No 1;

    • 3. seed potatoes intended for the cultivation of fruit and vegetables;

    • 4.

      • (a) cattle, sheep, goats and pigs;

      • (b) other than those covered by (a), which are apparently intended for the production or production of the foodstuffs referred to in heading 1 or which appear to be intended for agricultural use, and animals which are apparently intended for use in the agricultural sector; the breeding of those animals;

      • (c) offal of the animals covered by (a) and (b);

      • d. goods which appear to be intended for the reproduction of the animals covered by (a) and (b);

    • 5. hatching eggs for poultry;

    • 6. medicinal products referred to in Article 1, first paragraph, point (b) of the Pharmaceutical Act , contracepatives, infusion fluids, as well as those manifestly intended for medical use;

    • 7. veterinary medicines as intended in the Animals law , with the exception of veterinary medicinal products for in vitro use;

    • 8. dressings such as wadding, flurings, gauze, sutures, plasters, tampons, splinches and similar articles which appear to be intended for medical purposes, and stuffed intersections, women's bandages, maternity mattresses, etc. incontinence materials;

    • 9. [ Red: Expiring;]

    • 10. [ Red: Expiring;]

    • 11. [ Red: Expiring;]

    • 12. [ Red: Expiring;]

    • 13. [ Red: expired;]

    • 14. [ Red: Expiring;]

    • 15. [ Red: Expiring;]

    • 16. [ Red: Expiring;]

    • 17. [ Red: Expiring;]

    • 18. [ Red: Expiring;]

    • 19. [ Red: Expiring;]

    • 20. [ Red: Expiring;]

    • 21. [ Red: Expiring;]

    • 22. [ Red: Expiring;]

    • 23. [ Red: Expiring;]

    • 24. [ Red: Expiring;]

    • 25. [ Red: expired;]

    • 26. [ Red: Expiring;]

    • 27. [ Red: Expiring;]

    • 28. water;

    • 29.

      • (a) works of art, collectors ' pieces and antiques, provided that they are imported;

      • b. Articles of art, provided that they are supplied by:

        • 1 °. the maker or his transferee under general title; or

        • 2. an entrepreneur, other than a reseller, who Article 15, first paragraph , the tax paid in respect of his acquisition is entirely deductible;

    • 30. books, including any other than paper-based physical media on which the contents of a book have been presented; digital educational information made on physical carriers which appears to be intended solely or substantially exclusively for the purpose of Information transfer in education; newspapers, periodicals, periodicals and other publications at least three times a year;

    • Braille paper, braille film, braille printing, braille typewriters, braille writing machines and similar braille articles; clocks and watches, optical readers, reading plates, readyplates, guidance aids, aid, tactile and tactile printing Reconnaissance batons specially designed for personal use by blind and partially sighted persons; guide dogs; other devices to be designated by ministerial regulation, specially designed or for the exclusive and personal use of the product Use by blind and partially sighted people; reading pens and other Equipment having a similar function, as well as software specially designed for use by dyslectici;

    • 32. Gas and mineral oil for heating in order to promote the growth process of horticultural products. Detailed rules for the application of this item may be laid down by Ministerial Regulations;

    • 33. [ Red: Expiring;]

    • 34. inlet carts and disabled crutches; stand-up seats; high-beds;

    • 35. artificial limbs, to be known: armour, hand, leg and foot prostheses; tools specially designed to take over the fixation function of a hand not working or malfunctioning; leg braces, breaking ties and artificial joints; artificial ears; -kidney and kidney; facial, thorny, nose and laryngeal implants; surgical implantation prostheses; hearing aids and other devices specially designed or intended for use in ministerial control the exclusive and personal use of the deaf and the hearing impaired; Ear appliances for divest; stomatitis devices; orthopaedic footwear; tools specially designed for the purpose of drawing up therapeutic elastic support stockings; orthopaedic measures; parts and accessories thereof; Apparently intended for the goods in question;

    • 36.

      • a. devices to be used for the administration of insulin with the exception of syringes and needles which are apparently suitable for other purposes;

      • b. devices to be used in self-diagnosis of the blood sugar level;

    • 37. measuring equipment and accessories for the self-diagnosis of blood clotting time; medical nebulizers; catheters; urine bags; allergen free covers; anti-decubitous mattresses; portable internal pumps; oxygen concentrators with accessories; and specially designed carts and carrier-bags for an oxygen cylinder or oxygen container, specially designed for personal mobile use; computer mouse software, whether supplied by electronic means or not, specially developed for users with a tremor;

    • 38. [ Red: Expiring;]

    • 39. [ Red: Expiring;]

    • 40. beet roots;

    • 41. agricultural and horticultural seeds, in so far as they are responsible for growing the products and oilseeds listed in this table;

    • 42. [ Red: Expiring;]

    • 43. round wood;

    • 44. straw and feeding-stuffs;

    • 45. flax;

    • 46. wool, crude and unwashed;

    • 47. [ Red: Expiring;]

    • 48. ornamental products, namely flower bulbs, flowers, plants and nurseries;

    • 49. [ Red: expired;]

    • 50. [ Red: Expiring;]

  • b.

    • 1. restoring the goods referred to in headings (a) 31 and (34) to (a) 37;

    • 2. the hiring out of the goods referred to in item a 30;

    • 3. giving opportunities for sports and bathing;

    • 4. repairing bicycles;

    • 5. repairing footwear and leather goods;

    • 6. the repair and entertaining of clothing and household linen;

    • 7. the services provided by hairdressers as such;

    • 8. the painting and the study of dwellings after a period of more than two years after the date of first entry into service;

    • 9. The transport of persons by ship, decided bus transport, public transport and taxi transport as intended Article 1 of the Passenger Transport Act 2000 Carriage of passengers by road, other than by car, and the transport of persons with aircraft if the place of departure and the place of destination in the Netherlands are situated to the extent that such carriage is carried out with balloons or with balloons, aircraft equipped for the transport of sick or injured persons;

    • 10. giving the opportunity to camp within the framework of the camp-and the holiday spending company to persons who only stay there for a short period of time;

    • 11. provision of accommodation within the framework of the hotel, pension and holiday spending company to persons who only stay there for a short period;

    • 12. the supply of foodstuffs referred to in item (a) 1, for use on the spot within the framework of the hotel, café, restaurant, pension and related undertaking;

    • 13. the following services to farmers, farmers, horticulturists and foresters:

      • a. Services by agricultural payroll companies;

      • b. The provision of services by breeding establishments, inspection institutes and research and training institutions for artificial insemination, including embryo-transplantation;

      • c. Services by accounting and tax consultancy services;

      • (c) the storage, drying, chilling, disinfecting, cleaning, sorting and packing of goods which have been produced or produced by the persons referred to in the introductory sentence in their said capacity, and the transport of those goods to auctions;

    • 14. provision of access to:

      • a. circuses;

      • zoos;

      • c. public museums or collections, including closely related supplies of goods, such as catalogues, photographs and photocopies;

      • d. musical performances and stage performances, including operas, operettas, dances, pantomimes, revues, musicals and cabarets, as well as lectures, with the exception of peep shows and other performances primarily aimed at erotic entertainment;

      • e. cinemas;

      • f. sports competitions, sports demonstrations and the like;

      • g. amusement parks, playgrounds and ornamental gardens, and other such primary and permanent entertainment facilities and daycare facilities;

    • 15. the services of operators of travelling establishments for amusement on fair-miss;

    • 16. the provision of movable property as referred to in subparagraph A by the person who has produced the cases;

    • 17. the action of performers;

    • 18. the transport of gas which is subject to the application of heading No 32. Detailed rules for the application of this item may be laid down by Ministerial Regulations;

    • 19. the affixing of insulation material for energy saving to the floors, walls and roofs of dwellings after more than two years after the date of first entry into service, except those constituting a part of the value of those services;

    • 20. the carrying out of cleaning work within dwellings.


General endorsement

Table I does not include seedlings and land and horticultural seeds that can be used to produce or produce plants or fruit plants of fungi that occur at the time of origin. list I or List II belonging to the Opium Act .


Table II. Associated with the Law on turnover tax, 1968

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  • a.

    • 1. goods coming from outside the Netherlands which have not been imported;

      Specific provisions .

      Goods supplied by the economic operator importing the goods or in whose contract the importation takes place or which are supplied by economic operators carrying out the following supplies in respect of the goods shall not fall within the heading of the heading of the goods or goods which are supplied by the trader who is responsible for the goods

    • 2. goods which are manufactured by an economic operator:

      • -exported from the Union, with the exception of goods intended for the supply of means of transport to the Netherlands;

      • -placed under the customs warehousing procedure, on the basis of Article 237 (2) of the Union Customs Code;

      Special provision

      The heading does not include goods carried out in the Union by means of a ministerial arrangement as travellers ' baggage or as a consignment to which each trade character is foreign;

    • 3. seagoing vessels, with the exception of pleasure craft, and aircraft used by air carriers principally engaged in international transport;

    • 4. goods intended for the supply of outgoing goods:

      • -seagoing vessels carrying out any economic activity, with the exception of vessels for inshore fishing,

      • -lifeboats, marine and marine aid vessels for inshore fishing, with the exception of ship's supplies intended for the latter;

      • -warships with a port or anchorage outside the Netherlands as a destination;

      • -aircraft as referred to in point 3;

    • 5. gold intended for central banks;

    • (6) goods which are transported to another Member State, where those goods are subject to a tax on intra-Community acquisition of such goods;

      Special provision

      Items are not subject to excise duty which are dispatched or transported to another Member State pursuant to a supply to a customer for which Article 3 (1) of the VAT Directive 2006 applies, unless the dispatch or transport of the goods excise goods shall be carried out in accordance with Articles 19 or 34 of Council Directive 2008 /118/EC of 16 December 2008 laying down a general system of excise duty and repealing Directive 92 /12/EEC (PbEU 2009, L 9);

    • 7.

      • a. Excise goods brought to, or located in a place of excise duty as referred to in the Excise duty law and have been designated for such goods as such, to the extent that those goods have not been released for consumption for the purposes of excise duty;

      • b. Mineral oils for which Article 27 of the Law on Excise Duty a rate of excise duty has been fixed as well as mineral oils assimilated to it pursuant to Article 28 of that Act which have been placed outside a duty of excise duty and which are not brought to another excise-goods place for the purposes of which the goods are subject to excise duty. mineral oils as such have been designated, if:

        • 1 °, placing the mineral oil outside the excise duty on the basis of the Excise duty law is not used for consumption or is to be considered as consumption results;

        • 2 °. for the transport of mineral oils as a result of the Excise duty law a document has been issued as referred to in Regulation (EC) No 148/ Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (PbEU 2009, L 197); and

        • 3 °. the mineral oils shall not be transported to another Member State nor exported or stored in a warehouse;

      Special provision

      On request, under the conditions laid down in the ministerial arrangement, a excise duty for mineral oils shall be determined for a special procedure under which the conditions laid down for the supplies of goods referred to in point (a) of this Regulation are fulfilled. excise goods which are subject to excise duty shall not be subject to excise duty. In the case of the release for consumption of the mineral oils in the sense of the Excise duty law the charge shall be levied in respect of the preceding delivery to the rate applicable without the application of this item. In so doing, the taxable amount shall be increased by the excise duty payable on the removal of consumption and the remuneration for the services following that supply with regard to mineral oils, subject to the provisions of Table II, item (1), carried out. The tax shall be levied on the economic operator to whom that supply is made and shall be due to it at the time of removal from storage to consumption.

    • 8.

      • (a) Goods or types of goods which are to be indicated by Ministerial Regulations which are brought to, or located in a warehouse other than a customs warehouse, as referred to in Article 157 (1) (a) and (b) of the VAT Directive 2006, which is non-place-bound;

      • (b) goods or types of goods to be referred to in a ministerial arrangement which are in a warehouse other than a customs warehouse referred to in Article 157 (1) (a) and (b) of the VAT Directive 2006, other than a customs warehouse, other than a customs warehouse. excise duty for mineral oils;

      the terms and conditions and restrictions to be laid down under a non-place entry and under a place-bound warehouse shall be defined by a ministerial arrangement.

      Special provision

      At the end of the storage of the goods in the warehouse referred to in point (b), the tax on the preceding supply shall be levied on the rate applicable without the application of this heading. In so doing, the taxable amount shall be increased by the remuneration for the services carried out after that supply in respect of those goods, subject to the application of Table II (b) (1). The tax shall be levied on the economic operator to whom that supply has been made and shall be due by the trader at the time of termination of storage. A ministerial arrangement shall establish what is meant by the termination of the storage of goods in the warehouse referred to in this heading, point b.

  • b.

    • 1. services carried out in respect of goods, as referred to in heading a.1. to 4, a.7 and a.8;

    • 2. the services relating to the importation of goods, the value of which is included in the taxable amount for the purposes of subparagraph (b) of Article 19 (b);

    • 3. the carriage of persons by means of sea-going vessels or aircraft, where the place of destination or the place of departure is situated outside the Netherlands;

    • (4) the services of intermediaries acting in the name and on behalf of third parties, relating to non-Union performance or to performance as referred to in points 2 and 3;

    • 5. the services, consisting of work relating to movable property received for the purpose of undergoing such activities in the Netherlands and dispatched or transported to a place outside the Union by or on behalf of the person responsible for the sale of the goods, has performed, or the person to whom the service has been granted, where the latter resides or is established outside the Netherlands;

    • 6. intra-Community transport of goods to or from the islands constituting the autonomous regions of the Azores and Madeira, and the carriage of goods between those islands.