VAT reverse charge

Under certain conditions, VAT can be reverse-charged on your purchase. Below we explain when this scheme applies and what you need to know about it.

When does the scheme apply?

The VAT reverse charge scheme applies when the following conditions are met:

• The delivery is made to a Dutch entrepreneur
• You provide a valid Dutch VAT number
• The order consists of the following types of goods: mobile phones, chips, laptops, game consoles, and tablets
• The total value of these goods is €10,000 or more

Important points

• The VAT reverse charge scheme only applies to business-to-business transactions between Dutch entrepreneurs.
• You must provide a valid VAT number when placing your order for the scheme to apply.
• If the conditions are not met, VAT will be charged as usual.
• It is your responsibility as an entrepreneur to declare the reverse-charged VAT correctly in your own VAT return.

Official source

For more detailed and official information about the VAT reverse charge scheme, please refer to the website of the Tax Authorities (Belastingdienst).