By country

Importing into Netherlands

In short

Distribution destination; buyer accounts for VAT under reverse charge. This page covers what changes for a consignment from China cleared in Slovakia and delivered to Netherlands.

Where this country sits

Distribution destination; buyer accounts for VAT under reverse charge.

Clearing in Slovakia, delivering here

Goods released for free circulation in Slovakia and supplied onward to a VAT-registered buyer in Netherlands can be declared under customs procedure 42. Duty is paid at the Slovak border; import VAT is not, because the onward supply is an exempt intra-community supply and the buyer accounts for the acquisition under reverse charge in Netherlands.

The buyer in Netherlands must hold a valid VAT number, checked in VIES on the day of the declaration.
Declaration codes Y040, Y041 and Y042 evidence the exemption on the Slovak entry.
Proof of transport out of Slovakia must be retained: CMR signed at delivery, plus the commercial invoice.

Distributors clearing in Slovakia for their own account must hold their own Slovak VAT registration. We do not act as fiscal representative.

EU-wide rules that still apply

CBAM, the carbon border adjustment mechanism — Regulation (EU) 2023/956
EUDR, the deforestation regulation — Regulation (EU) 2023/1115
ICS2, advance cargo information — Import Control System 2
CE marking and product compliance — Regulation (EU) 2019/1020 and product directives
Anti-dumping duties — Regulation (EU) 2016/1036
Prohibited and restricted goods — Various EU and national measures
Dual-use goods — Regulation (EU) 2021/821
REACH and RoHS — Regulation (EC) 1907/2006 and Directive 2011/65/EU

Check the national tax administration for the current position.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.