The Netherlands – reverse charge on certain products as from 1 of April 2013 as a measure to avoid the VAT fraud – btw verlegd


Companies selling goods as mobile phones, tablet PC’s, laptops, game consoles or integrated circuit devices (e.g. CPU’s) in the total value of  Euro 10.000 or more  have to apply reverse charge mechanism for  local Dutch supplies as from 1 of April 2013. Reverse charge mechanism means that the purchaser has to account for the VAT due on the transaction in his own VAT return. Read More »