Who does the reverse-charge procedure apply to?

The reverse-charge procedure (shifting of tax liability) applies to businesses with a valid VAT identification number from an EU member state other than the Netherlands, when the goods are delivered to that country. For example: a German business has goods delivered to Germany.

Enter your VAT ID during checkout. We verify the number through the EU VIES system. If it is valid, we will invoice your order without Dutch VAT, and you account for the VAT in your own country.

This procedure does not apply to private customers, to businesses with a Dutch VAT ID, or to deliveries within the Netherlands. In those cases, we charge Dutch VAT.