Netherlands: Letter from the Tax Authorities on new EU eCommerce VAT rules


From July 1, 2021, the VAT rules with regard to international electronic commerce will change. Part of these changing rules is the expansion of the current Mini-One-Stop-Shop (MOSS). The current users of MOSS will also have to deal with this transition and have received a letter from the tax authorities about this.


This letter describes how the MOSS registration will be converted into a registration for the Union scheme within the new one-stop-shop system of the Dutch Tax Authorities. The letter also states what this means for the organization of the VAT entrepreneur.


In addition, the Tax and Customs Administration is introducing the new environment in which the VAT entrepreneur can, from 1 July 2021, be able to submit reports, among other things. The entrepreneur will also receive an answer to the question of how to deal with corrections to MOSS reports for the period up to 1 July.


The letter also deals with the following matters:


  • Changing legislation and its impact on current participants.
  • Explanation of the law and concurrence of services and distance sales and the choice to continue to use the Union scheme within the one-stop-shop scheme.
  • Explanation of the import regulation and the need to register for it in the case of distance sales of non-EU goods.
  • Introduction of temporary solution.
  • Explanation of use of two environments.
  • What to do before and after July 1, 2021.
  • Explanation of the service level that is provided within the temporary solution.
  • Terminate participation in MOSS.
  • Contact details of the MOSS service team.


MOSS users participating in the non-union scheme will receive this letter in English.


GVC offers you a comprehensive guide to all the changes that are taking place in July. Please click here to view all the new EU VAT e-Commerce package changes that are set to take place in July 2021





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