Intra-Community purchases if you are exempted from VAT

You have two options for your intra-Community purchase from the Netherlands:

Option 1: Submit a special vAT declaration

• You submit a special vAT declaration quarterly via Intervat

• You determine which vAT rate (6%, 12% or 21%) would apply if you had purchased this in Belgium.

• You paid that vAT to the Belgian vAT administration.

Be sure to check out our learning center if you search for "special vAT declaration" :) As an exempted from VAT entrepreneur, you will find a video about this there.

Option 2: Do not provide your company number (easier!)

• Do not provide your company number to the Dutch supplier. This may be useful for future international purchases.

• They will then treat you as a private person and charge Dutch vAT directly.

• You simply book the total amount (including Dutch vAT) as an expense.

• No special vAT declaration required!

Our tip: Choose option 2 if possible – this will save you administrative hassle. Only if the supplier absolutely needs your company number (for discounts, for example) should you choose option 1.