Home Foreign businesses Marketplace sales from Dutch stock by non-EU sellers
Marketplace sales from Dutch stock by non-EU sellers
Is your company established outside the EU and do you sell to consumers through a marketplace from stock in the Netherlands? Then the marketplace is in many cases treated as the seller for VAT. That changes what you charge and what you report.
Your Dutch VAT and OSS returns, at a fixed monthly fee
We set up your registrations and file your returns, including the 0% sales to marketplaces. One package for your VAT and OSS returns.
The marketplace as deemed supplier
When a marketplace facilitates a sale of goods within the EU by a seller established outside the EU to a consumer, the marketplace is treated as if it bought and sold the goods itself. This applies regardless of the value of the goods, also to sales within the Netherlands (Article 3c(2) of the Dutch VAT Act, Article 14a(2) of the EU VAT Directive).
The marketplace then charges the VAT to the consumer and pays it. Your sale to the marketplace is taxed at 0%.
When a marketplace facilitates a sale
A marketplace facilitates a sale when it brings seller and buyer together and the sale is concluded through it. It does not facilitate when it only processes payments, only lists or advertises products, or only redirects buyers to other websites. It also does not facilitate when it sets none of the terms of the sale and is involved in neither the payment nor the ordering or delivery.
What you still do yourself
- Usually stay registered for Dutch VAT, for example to reclaim the import VAT and to report your 0% sales to the marketplace
- Charge Dutch VAT on sales through your own webshop to consumers in the Netherlands: 21% for most goods, 9% for some
- Report sales from Dutch stock to consumers in other EU countries through the OSS, from the first sale
- Check with each marketplace how it applies the rule to your account
How we prepare those Dutch VAT and OSS returns for you is explained on Dutch VAT returns for non-resident businesses.
Established in the EU? Then this rule does not apply
If your company is established in an EU country, the marketplace is not treated as the seller for these sales. You then charge and report the VAT yourself.
What we do
We look at your sales channels and stock, register your company where needed and file your Dutch VAT and OSS returns. Registration € 275 one-off, then € 150 per month for your VAT and OSS returns together.
Frequently asked questions
Does this apply to Amazon, bol and TikTok Shop?
It applies to any marketplace that facilitates the sale in the sense of the rules. Whether and how a marketplace applies it to your account, you check with that marketplace.
Do we still need a Dutch VAT number?
Usually yes, for example to reclaim the import VAT on goods you import into the Netherlands and to report the 0% sales to the marketplace.
Is there a threshold?
No. For sellers established outside the EU the rule applies from the first sale, regardless of the value of the goods.
Does the marketplace rule also apply when I sell to businesses through the marketplace?
No. According to the Dutch tax authorities' knowledge group (KG:210:2025:7), the rule does not apply when the buyer is a business; you then make that sale yourself. The marketplace does treat a buyer as a consumer unless it has information to the contrary (Article 5d of EU Implementing Regulation 282/2011).
What if I send parcels from outside the EU to consumers through a marketplace?
For consignments of no more than € 150, excluding transport and insurance costs, the marketplace is also treated as the seller, wherever your company is established (Article 3c(1) of the Dutch VAT Act). Your sale to the marketplace is then taxed at 0%, and the marketplace charges the VAT of the country of arrival, possibly through the IOSS.
Why does the marketplace ask where my company is established?
Because the rule for stock in the EU only applies to sellers from outside the EU, and the marketplace relies on the information sellers provide. If that information is wrong and the marketplace could not have known, it does not have to pay more VAT than it reported (Article 5c of EU Implementing Regulation 282/2011).
Selling through a marketplace from Dutch stock? Tell us your channels.
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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