Do you sell goods to customers outside of the EU?

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Imagine your business sells goods from the European Union (EU) to customers outside of the EU. As soon as the goods leave the EU, export must take place through Customs. As is the case with importing goods, exporting goods comes with its own customs and VAT obligations.

Commercial conditions

In such cases it is important to make clear agreements with your buyer about the conditions and responsibilities regarding the goods that are to be exported. For example, you should agree upon which party (seller or buyer) will report the export to the Customs Office. The ‘Incoterms’ may play an important role, as they regulate the tasks, costs, and the division of risks between buyer and seller.

VAT upon export of goods

Additionally, VAT is of course relevant when exporting goods. If you sell to a customer outside of the EU and you handle the export of the goods, you can under certain conditions apply the 0% VAT rate to this sale. But what if the buyer takes care of the transport of goods and you only deliver the goods to a location in the Netherlands? Can you still apply the 0% VAT rate? You are welcome to discuss these kinds of questions with our VAT experts.

Do you sell goods to customers in the UK?

Brexit, which will take place on 1 January 2021, will have a significant impact on the delivery of goods to customers in the UK. Have you made arrangements with your customers in the UK, with regard to future supply conditions?

How can I help you?

Want to know what we can do for you? Just contact Baker Tilly , with no obligation, of course.

Barthold Bergman
Barthold Bergman Sr Manager VAT Advisory