EASYTAX, VAT fiscal representative
18 October 2019
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Netherlands – Export Has a New Definition

From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means.

From now on, to be an exporter from the Netherlands, and to check box 2 on the customs declaration, you must be established in the EU and not simply be represented in the EU for tax purposes. As a consequence, companies from third countries not established within the EU will either have to achieve established status in the EU or appoint a person authorised to do so (customs representative, forwarding agent).

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