Chapter V

In this Section, the following definitions apply:

An entrepreneur who is established in the Netherlands and whose annual turnover in the Netherlands does not exceed € 20,000 may opt for the…

An entrepreneur established in the Netherlands may apply the exemption without making the notification referred to in Article 25a, paragraph 5, if…

For the application of the exemption referred to in Article 284(1) of the VAT Directive 2006, an entrepreneur established in the Netherlands must, in…

The prior notification shall contain at least the following information:

An entrepreneur who is established in the Netherlands and applies the exemption in one or more other Member States shall provide the inspector, in a…

For the application of Article 25d, paragraph 1, points (c) and (d), and Article 25e, paragraph 1, the following shall apply:

The inspector shall, without delay, deactivate the individual number with the suffix "EX", or, if the taxable person continues to apply the exemption…

By ministerial regulation, rules may be established according to which entrepreneurs designated therein, who do not habitually supply goods or…

The levying of turnover tax in respect of the intra-Community acquisition of excise goods, other than tobacco products, shall be effected with…

In the event that a reseller supplies used goods, works of art, collectors' items or antiques, the tax shall, by way of derogation from Article 8…

If table I, part a, item 29, belonging to this Act, is not applicable to the supply to the reseller, the import by the reseller, or the…

In cases to be designated by ministerial regulation, and by way of derogation from Articles 28b and 28c, the tax in respect of supplies of goods to…

By way of derogation from Article 15, no deduction shall take place:

By way of derogation from Articles 28b and 28c, the reseller is entitled, in respect of each of its supplies that qualify for the application of…

Article 12, paragraph 3, does not apply to a reseller who does not reside or is not established in the Netherlands and does not have a permanent…

In the event that the reseller supplies goods with the application of Article 28b, 28c or 28d, the turnover tax shall be included in the…

Further rules may be established by ministerial regulation regarding the application of this Section.

In this Act and in the provisions based thereon, investment gold shall be understood to mean:

Exempt from tax are:

The entrepreneur who produces investment gold or converts gold into investment gold may elect not to have Article 28k, part a, apply to him with…

By way of derogation from Article 15 to that extent, the entrepreneur has a right to deduct the tax that has been charged or has become due with…

The trader dealing in investment gold shall, with corresponding application of Article 34, keep a record of all transactions concerning investment…

In the event that an entrepreneur performs a supply or a service which includes the processing of investment gold belonging to another person, as a…

Further rules may be established by ministerial regulation regarding the application of this Section.

For the application of this Section and the provisions based thereon, a VAT return shall be understood to mean the return containing all data…

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

A taxable person not established in the Union who provides services to a non-taxable person who is established in a Member State, or who has his…

The non-Union entrepreneur shall notify the Member State of identification of the commencement and the cessation of his activity as an entrepreneur…

The notification which the entrepreneur not established in the Union submits to the Member State of identification when his taxable activities…

For the application of the non-Union scheme, the Member State of identification shall allocate an individual VAT identification number to the taxable…

The non-Union entrepreneur shall be removed from the identification register by the Member State of identification in the following cases:

The non-Union entrepreneur who makes use of the non-Union scheme shall submit a VAT return by electronic means to the Member State of identification…

The VAT return shall contain the individual VAT identification number for the application of the non-Union scheme and, for each Member State of…

The VAT return shall be filed in euros.

The entrepreneur not established in the Union shall pay the VAT with reference to the relevant VAT return at the time the VAT return is submitted…

The non-Union established taxable person who makes use of the non-Union scheme shall not apply any deduction of tax as referred to in Article 168 of…

If the tax due on services performed in the Netherlands, regardless of the choice of Member State of identification, has not been paid in whole or in…

The non-Union entrepreneur shall maintain records of all transactions to which the non-Union scheme applies. These records must contain sufficient…

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

The Union scheme may be used by:

An entrepreneur shall notify the Member State of identification of the commencement and the cessation of his activities covered by the Union scheme…

The taxable person not established in the Member State of consumption shall be excluded from the Union scheme by the Member State of identification…

The entrepreneur who makes use of the Union scheme shall submit a VAT return electronically to the Member State of identification for each calendar…

The VAT return shall contain the VAT identification number assigned to the taxable person and, for each Member State of consumption where VAT is due…

The VAT return shall be filed in euros.

The entrepreneur making use of the Union scheme shall pay the VAT, with reference to the relevant VAT return, no later than the expiry of the period…

The entrepreneur who makes use of the Union scheme shall not apply any deduction as referred to in Article 168 of the VAT Directive 2006 for the…

If the tax due on transactions performed in the Netherlands as referred to in this section, regardless of the choice of the Member State of…

The entrepreneur who makes use of the Union scheme shall maintain records of all transactions falling under the Union scheme. These records must…

For the application of this paragraph and the provisions based thereon, distance sales of goods imported from third-country territories or third…

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

The following entrepreneurs who perform distance sales of goods imported from third-country territories or third countries may make use of the import…

For distance sales of goods imported from third territories or third countries for which the VAT declaration is made under the import scheme, the…

The taxable person making use of the import scheme, or an intermediary acting on his behalf, shall inform the Member State of identification of the…

The notification which the entrepreneur who does not make use of an intermediary submits to the Member State of identification before he commences…

The entrepreneur who makes use of the import scheme shall be assigned an individual VAT identification number for the application of the import…

The entrepreneur not making use of an intermediary shall be removed from the import scheme identification register by the Member State of…

The taxable person making use of the import scheme, or his intermediary, shall submit an electronic VAT return to the Member State of identification…

The VAT return shall contain the VAT identification number, as referred to in Article 28tf, of the taxable person and, where applicable, of his…

The VAT return shall be filed in euros.

The entrepreneur making use of the import scheme, or their intermediary, shall pay the VAT by reference to the relevant VAT return, no later than the…

The entrepreneur who makes use of the import scheme shall not apply any VAT deduction in the Member States of consumption in accordance with Article…

If the tax due on goods supplied in the Netherlands as referred to in this section, regardless of the choice of the Member State of identification…

The entrepreneur making use of the import scheme shall maintain records of all transactions covered by the import scheme. An intermediary shall…

If, for the importation of goods, with the exception of excise goods, in consignments with an intrinsic value not exceeding € 150, the import scheme…

For the application of the postal and courier services scheme, import tax shall be levied in accordance with Article 22, paragraph 1, from the person…

Persons making use of the postal and courier services scheme shall keep records of all acts falling under the postal and courier services scheme…

The tax due in respect of the import and the supply at auctions of fish, crustaceans, molluscs and shellfish brought in by a vessel returning from…

This Section and the provisions based thereon shall apply to the acts of travel agencies, insofar as the travel agencies act in their own name…

The acts performed by the travel agency under the conditions of Article 28z with a view to the conclusion of the travel contract shall be considered…

With regard to travel services, the tax shall be calculated, at the option of the travel agency, on:

If the services for which the travel agency relies on other entrepreneurs are performed by the latter outside the Union, the service of the travel…

In the event that, within a tax period in a calendar year, excluding the final tax period in a calendar year, the profit margin per tax period…

The tax charged to the travel agency by other entrepreneurs for the transactions referred to in Article 28z, paragraph 1, which directly benefit the…

With regard to travel services, for the application of Article 35a, paragraph 1, point h, turnover tax is included in the consideration.

Further rules may be laid down by ministerial regulation regarding the application of this Section.

Any transfer of a single-purpose voucher by a taxable person acting in their own name shall be regarded as a supply of the goods or the provision of…

The actual delivery of the goods or the actual performance of the services in exchange for a multi-purpose voucher accepted by the supplier of the…

Without prejudice to the provisions of Article 8, paragraphs 1 and 2, the taxable amount for the supply of goods or the provision of services in…