{"id":1046,"date":"2021-02-03T06:53:21","date_gmt":"2021-02-03T05:53:21","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/nieuwe-btw-regels-e-commerce-gaan-1-juli-2021-in\/"},"modified":"2026-03-03T10:33:58","modified_gmt":"2026-03-03T09:33:58","slug":"new-vat-rules-for-e-commerce-come-into-force-on-1-july-2021","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/nieuwe-btw-regels-e-commerce-gaan-1-juli-2021-in\/","title":{"rendered":"New VAT rules for e-commerce come into force on 1 July 2021"},"content":{"rendered":"

\"\"<\/p>\n

In a letter<\/a> State Secretary Vijlbrief of Finance has informed the House that the Netherlands will, after all, introduce the new VAT rules on e-commerce with effect from 1 July 2021. This is particularly relevant for online shops (and other businesses) that supply goods to private individuals in other EU Member States.<\/p>\n

Distance sales<\/h4>\n

We are focusing in particular on the rules governing distance selling. In our paper VAT on the supply of goods to consumers abroad<\/a> We explain the rules here. Businesses engaged in distance selling would be well advised to assess \u2013 or have assessed \u2013 over the coming months what impact the new rules will have on their VAT payments. Much more often than has been the case to date, VAT must be paid in the EU Member State where the private customer resides.<\/p>\n

Impossible<\/h4>\n

During the debate on the bill to implement these rules into the Dutch VAT system, it was stated that they could not be introduced until 1 January 2022 at the earliest. Only then would the Tax and Customs Administration\u2019s IT systems be ready to handle them.<\/p>\n

The EU has stated that the start date of 1 July 2021 will not be changed. The start of the scheme has therefore already been postponed. Originally, the scheme was due to come into force on 1 January 2021.<\/p>\n

Emergency track<\/h4>\n

That is still the case, but a fast-track procedure is being introduced. This means that registrations can be processed automatically. However, the Tax and Customs Administration will have to process these manually. This will take longer, the risk of errors is greater, and there will be a greater need for interaction with the business owner.<\/p>\n

 <\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

In een brief aan de Kamer laat Staatssecretaris Vijlbrief van Financi\u00ebn weten dat Nederland de nieuwe BTW-regels rond e-commerce toch met ingang van 1 juli 2021 zal invoeren. Dit is onder andere van belang voor webshops (en andere ondernemers) die goederen leveren aan particulieren in andere lidstaten van de EU. Afstandsverkopen We hebben het vooral […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1046","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1046"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1046\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}