Asia & World

Chinese E-Commerce into Europe: VAT, Import and the Dutch Hub

Updated: 19 August 2026 Holdwise editorial team China E-commerce VAT

A Chinese online seller can sell into Europe in three ways: direct parcels, marketplace sales and stock in the EU. Different VAT rules apply to each way. If you plan for all three, you keep your costs under control from the start. A Dutch company can hold the licences for all three. At Holdwise, we keep this answer up to date and change it when the rules change.

Three ways to sell

Direct parcels up to €150: VAT is charged at checkout under the EU import VAT scheme for parcels (IOSS). The price at checkout includes the VAT, so the customer pays the full amount up front, and one monthly return covers it: the IOSS rules. Marketplace sales: the platform counts as the supplier for consumer VAT. Your invoice to the platform is B2B, and the yearly seller reports must match: marketplace VAT rules. EU stock: bestsellers come in bulk under article 23 and ship next-day. Sales go through the EU VAT return for cross-border sales (OSS): article 23 import VAT deferment and the OSS guide.

Do you ship parcels to the EU from abroad? See what the EU parcel rules of 2026 mean for duty, VAT and IOSS.

EU stock at higher volumes

Costs change with volume. Sea freight costs less per unit than air freight. Next-day delivery converts better than two-week promises. Handling returns becomes a manageable cost at volume. Many sellers use the IOSS for smaller orders and relocate bestsellers to EU stock once volume justifies it. The entity that keeps the article 23 licence stays responsible for imports and product compliance: the importer's duties and the compliance rules.

Is your company established outside the EU? Then a Dutch fiscal representative files the VAT returns and applies for the Article 23 licence for you. See fiscal representation in the Netherlands for non-EU companies for how it works and how the costs are built up.

The Dutch entity

One BV has the article 23 licence, the IOSS and OSS registrations, the marketplace accounts and the contract with the payment provider. From Rotterdam, you have fast access to fulfilment centres that ship across the EU. See setting up an EU company for a webshop and the Dutch company for Chinese manufacturers. Your Dutch company is usually set up within one week once all documents are complete, and you can do the whole process remotely.

Free advice

Want our team to have a look?

We help you with import and export: VAT, customs numbers and licences. Tell us where you stand or what you are planning. You get free advice on your next step.

Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

The rules for low-value parcels keep getting stricter. Is the model still viable? +

It is, but the rules and enforcement for parcels up to €150 keep getting stricter. For this reason, many large sellers also keep their bestsellers in EU stock. If you set up EU stock early, you avoid a rushed switch later.

Do we need VAT numbers in every country where fulfilment stores our stock? +

Yes. You need a VAT registration in every country where the fulfilment stock is stored. Before you join a fulfilment programme, compare its warehouse list with your registrations. You report your direct sales in the OSS. For the stored stock, you need the local registrations.

When was this last checked? +

Reviewed on 19 August 2026. The three ways to sell described here are still current.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 19 August 2026