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Commentary

Supplies of goods by businesses elsewhere in the EU to Dutch consumers (Netherlands)

33 Netherlands

Supplies of goods by businesses elsewhere in the EU to Dutch consumers (Netherlands)

Businesses established in other EU member states that supply goods to Dutch consumers must comply with the distance selling regulations.

The distance selling rules changed from 1 July 2021. Unified (EU-wide) distance sales rules are now applicable and a threshold of €10,000 applies in all EU member states. If the threshold is exceeded, the supplier must charge the

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