VAT on Crosstrade Shipments

We have important news from the Dutch Tax Authority regarding goods transport services from third countries to other third countries on behalf of Dutch entrepreneurs. According to the Tax Authority's recent position, the general VAT rate applies to these services. 

This position was clarified following a situation where a logistics service provider based in the Netherlands performed a goods transport service for a Dutch entrepreneur. The service involved the transportation of goods from a third country to another third country, for example, from China to the United States. 

There was uncertainty regarding the application of the zero VAT rate for the transport of goods between third countries in this specific case. The Tax Authority has now confirmed that the zero VAT rate does not apply to such transportation. Instead, the general VAT rate applies. 

Therefore, starting from January 1, 2025, we will charge the general VAT rate for goods transport services from third countries to other third countries on behalf of Dutch entrepreneurs.