Three scenarios, three rules

  • B2B (business client): reverse charge — you charge zero VAT, the client applies VAT in their own country.
  • B2C below €10,000 annual turnover: Dutch VAT, invoiced as normal.
  • B2C above €10,000: the client-country VAT, filed through the One Stop Shop (OSS).

Scenario 1: B2B supply to an EU business

The reverse charge shifts the VAT from you to your client. Conditions: the client holds a valid EU VAT number, verified through VIES (vies.ec.europa.eu); the invoice carries both VAT IDs and the line “VAT reverse-charged”; you charge 0% and report the supply in box 3a of your VAT return.

What is the ICP declaration?

The ICP (intra-Community supplies) is the additional quarterly declaration the Dutch Tax Authority cross-references with other EU countries. Per quarter you report the VAT ID of each EU client, the total supplied to that client, and whether it concerned goods or services. The ICP deadline matches the regular VAT return.

Worked example

A web designer builds a €5,000 site for a German company. Invoice: €5,000 ex VAT at 0% with the reverse-charge line and both VAT IDs. VAT return box 3a: €5,000. ICP: €5,000 under the client’s DE VAT ID. The German client applies 19% German VAT in their own return and deducts it directly.

B2C: the €10,000 threshold and the OSS

Below €10,000 total EU consumer sales a year: Dutch VAT on every invoice. Above it: the client-country VAT, filed centrally through the One Stop Shop — one Dutch registration replacing filings in every member state. The mechanics per rate: the EU reverse charge and Dutch VAT rates 2026. Last verified: 19 July 2026.

What comes after this

Two pages sit directly alongside this one: Filing Dutch VAT Returns in 2026 and Disguised Self-Employment Enforcement 2026.