Information about Value Added Tax (VAT)
Value added tax is payable when you purchase an item or a service. In the Netherlands the VAT tax percentage is 19% for most items, but there are exceptions, as in the case of books, which are taxed with only 6%. When an item is shipment is exported other rules apply. In general a company (if it has a VAT number) can claim the paid VAT tax back from their local tax authority. In the Table below the VAT procedure for export of books from The Netherlands is summarized:
Item (book) shipped to: |
Customer type |
VAT % charged by us to you on sale of book |
VAT procedure |
| The Netherlands |
private customer |
6% |
paid VAT cannot be reclaimed |
company |
6% |
paid VAT can be reclaimed |
|
Europe - inside E.U. |
private customer |
6% |
paid VAT cannot be reclaimed |
company |
0% |
VAT is payable by company to local tax authority
and can be reclaimed.
The applied VAT % depends on the country involved |
|
Europe - outside E.U. |
private customer |
0% |
VAT is payable on receipt of shipment
and cannot be reclaimed.
The applied VAT % depends on the country involved |
company |
0% |
VAT is payable by company to local tax authority
and can be reclaimed.
The applied VAT % depends on the country involved |
|
Outside Europe |
private customer |
0% |
VAT is payable on receipt of shipment and cannot be reclaimed.
The applied VAT % depends on the country involved |
company |
0% |
VAT is payable on receipt of shipment and can be reclaimed.
The applied VAT % depends on the country involved |