{"id":1392,"date":"2023-07-27T06:00:00","date_gmt":"2023-07-27T04:00:00","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-dienst-voor-de-btw-maar-een-levering\/"},"modified":"2026-03-03T10:34:34","modified_gmt":"2026-03-03T09:34:34","slug":"not-a-service-for-vat-purposes-but-a-supply","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-dienst-voor-de-btw-maar-een-levering\/","title":{"rendered":"Not a service for VAT purposes, but a supply"},"content":{"rendered":"

An entrepreneur offers perfumes through the platform bol.com. His condition is that he orders the perfumes from a supplier in his customer's name. Using software, he determines where the perfume ordered can be bought cheapest.<\/p>\n\n\n\n

Service?<\/h2>\n\n\n\n

The transaction is completed as follows. The German supplier delivers the perfume, taxed with 19% German VAT, to the entrepreneur's German office address. The latter wraps the perfume in neutral packaging and ships the product to the Dutch customer. The difference between the sales price and the purchase price is marked by the entrepreneur as an intermediation fee and he pays 19% German VAT on that fee.<\/p>\n\n\n\n

Supply concept for VAT<\/h2>\n\n\n\n

Zeeland-West Brabant District Court<\/a> agrees with the Tax Court that it is not a service (intermediation) but the supply of goods. The court bases this opinion on the concept of supply as it applies to VAT. For VAT purposes, there is a supply of goods if there is the transfer of power to dispose of an asset as owner<\/em><\/strong>. As the entrepreneur has the good delivered by the supplier to his office address, he acquires the de facto power to dispose of the good as the owner. The perfume is therefore delivered by the supplier to the entrepreneur and then by the entrepreneur to the customer.<\/p>\n\n\n\n

Distance sales<\/h2>\n\n\n\n

Instead of 19% German VAT on the brokerage fee, the entrepreneur owes 21% Dutch VAT on the sales price charged to the customer. Assuming the customer is a private person, this is because it is a distance sale. For VAT purposes, the place of supply for a distance sale is where the customer lives, i.e. the Netherlands (unless the total of distance sales in a calendar year is less than \u20ac10,000).<\/p>\n\n\n\n

The German VAT imposed on the purchase of perfumes must be reclaimed by the entrepreneur from the German tax authorities.<\/p>","protected":false},"excerpt":{"rendered":"

Een ondernemer biedt via het platform bol.com parfums aan. Hij hanteert daarbij de voorwaarde dat hij de parfums op naam van zijn afnemer bestelt bij een leverancier. Met behulp van software bepaalt hij waar de bestelde parfum het goedkoopst kan worden gekocht. Dienst? De transactie wordt als volgt afgewikkeld. De Duitse leverancier levert de parfum, […]<\/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-1392","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1392","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=1392"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1392\/revisions"}],"predecessor-version":[{"id":3404,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1392\/revisions\/3404"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}