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Can I purchase materials from the Dutch or other EU countries? Can I simply submit the foreign invoices? And what about VAT reverse charge, given that I am subject to VAT?
Can I purchase materials from the Dutch or other EU countries? Can I simply submit the foreign invoices? And what about VAT reverse charge, given that I am subject to VAT?
Purchases within the EU (intra-Community acquisition)
Business buyer with vAT number:
✅ vAT is reversed – your supplier does not charge vAT, you must declare and deduct Dutch vAT in your vAT declaration.
Private person or business without a valid vAT number:
❌ No VAT reverse charge – the supplier charges their own (foreign) vAT.
Purchases from outside the EU (e.g. US, China):
❌ No VAT reverse charge in the traditional sense
You usually do not pay VAT to the foreign supplier, but:
When importing into the Dutch-speaking part of the Netherlands, you must pay import vAT to customs.
If you are an entrepreneur and are registered for vAT, you can reclaim that vAT.
Sometimes you can apply for an 'Article 23' permit, which allows you to reverse charge the vAT on your return and means you do not have to pay it to customs first.
In summary:
SituationVAT transferred?
Business purchase within the EU (vAT number)✅ Yes</
Purchase by private person within the EU❌ No
Purchase outside the EU❌ No*, import vAT applies
How do I enter foreign invoices in Dexxter?
Additional question on this topic:
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.