Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28sf

Article 28sf

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2021-07-01

Source

The VAT return shall be filed in euros.

If the supplies of goods and services are denominated in another currency, the entrepreneur making use of the Union scheme shall, when completing the VAT return, apply the exchange rate applicable on the last day of the tax period. The conversion shall be made using the exchange rates published by the European Central Bank for that day or, if no publication has taken place on that day, on the next day of publication.

De btw-melding wordt in euro verricht.

Indien de goederenleveringen en diensten in een andere munteenheid luiden, hanteert de ondernemer die van de Unieregeling gebruikmaakt, bij het invullen van de btw-melding de wisselkoers die gold op de laatste dag van het belastingtijdvak. De omwisseling geschiedt volgens de wisselkoersen die de Europese Centrale Bank voor die dag bekend heeft gemaakt of, wanneer die dag geen bekendmaking heeft plaatsgevonden, op de eerstvolgende dag van bekendmaking.