NETHERLANDS: Export declaration – exporter does not have to be established in the Union (update)

We previously informed you that from October 1, 2020, only a person established in the Union may be listed as an exporter in box 2 of the export declaration. This date will be postponed to 1 January 2021. The reason for this is that we are still investigating whether there are any consequences for the non-fiscal legislation of the definition ‘exporter’ in the customs declaration. In this study we also include the application in other Member States.

Shifting the date has these consequences for you:

• Until 1 January 2021, it will continue to be allowed to indicate in box 2 an exporter who is not established in the Union.
• From 2021, you must state an exporter who is established in the Union. Read more about this under Exporter definition and frequently asked questions and answers .

Source: belastingdienst.nl