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Commentary

Supplies of goods received by Dutch businesses from EU businesses (Netherlands)

33 Netherlands

General (Netherlands)

Dutch businesses that are not VAT registered but receive supplies of goods from EU suppliers are required to register for VAT.

Once the Dutch business is registered for VAT, the EU suppliers should not charge VAT and the Dutch business should account for Dutch VAT on the value of the goods received. This VAT, known as 'acquisition

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