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General (Netherlands)

Netherlands-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are not subject to Dutch VAT provided that:

1. Ìý

   •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state;

2. Ìý

   •ÌýÌýÌýÌý the supplier records the customer's VAT number in its business records and on its invoice; and

3. Ìý

   •ÌýÌýÌýÌý the supplier obtains and retains proof of dispatch of the goods to another EU member state.

Suppliers are expected to take reasonable steps to ensure that all of the conditions above are fulfilled.

Triangulation (Netherlands)

The term `triangulation' is used to describe the situation where a business in EU member state B wishes to buy goods from a supplier in EU member state A and sell them to a business customer in EU member state C.

If the goods were to move directly from EU member state A to EU member state C,