The place-of-supply rule
For digital B2C services, the place of supply is the customer's country. A Spanish consumer pays Spanish VAT on the same subscription a Dutch consumer buys with Dutch VAT. The seller proves the customer's location with two matching pieces of evidence, such as billing address, bank country or IP location.
One return for the other 26 EU countries
Above €10,000 in yearly EU cross-border consumer sales, you report the sales for the other 26 EU countries in one quarterly OSS return. Below the threshold, you may charge Dutch VAT on all sales.
What counts as digital
Services delivered automatically, with minimal human involvement, count as digital. Examples are software, e-books, streaming, hosting and automated courses. A live online training with a real teacher falls outside the digital category. Since 1 January 2025, such a training for consumers is also taxed in the customer's EU country, from the first euro. You can report it in the OSS return. You can read about the borderline cases in selling courses and digital products.
A company outside the EU can use these rules through a Dutch partner. See fiscal representation for non-EU importers for what that partner does and how the costs are built up. There you also read when your own Dutch company is the better option.
The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.
Separate rules for B2B sales
A business customer with a valid VAT number takes the service under the reverse charge: your invoice at 0%, their return picks it up. The VIES check draws the line between the two regimes.