ViDA is coming: the biggest VAT reform in decades. Is your organisation ready for e-invoicing? Read more
Trade
Trading companies that buy and sell goods across borders operate in one of the most VAT-intensive environments there is. VAT INSTITUTE is the specialist for manufacturers, wholesalers, distributors, importers and exporters who want certainty about their VAT position in every transaction.
— 01
Expert advice on the VAT treatment of intra-Community supplies, imports, exports, local supplies and purchases outside your country of establishment, chain transactions (including the simplified triangulation arrangement and dropshipping) and ancillary services.
— 02
VAT registrations and returns in all countries where you trade, including obligations such as the EC Sales List and Intrastat.
— 03
Advice on the optimal set-up of your trade flows from a VAT perspective, from delivery terms (Incoterms) to stock locations.
For trading companies VAT is not an abstract tax question, it touches every invoice, every supply and every flow of goods. The VAT treatment depends on a multitude of factors: where are the goods located, where are they being transported to, where is the customer established, what is the status of the customer, which delivery terms apply and how many parties are in the chain?
An error in the VAT qualification of a transaction can lead to additional assessments, double taxation or the loss of the zero rate. At the volumes trading companies work with, those risks add up quickly. VAT INSTITUTE helps you manage these risks structurally.
Our expertise covers the full spectrum of trade patterns: intra-Community supplies and acquisitions, the application of the zero rate and the associated burden of proof, triangular transactions and the simplified triangulation arrangement, chain transactions with multiple links and the allocation of the transport, call-off stock and consignment, imports and exports via the Netherlands, other EU member states and third countries.
For every trade chain we know not only the theory but also the practical side: the documentation required, the pitfalls in invoicing and the points of attention during audits.
We understand how trading companies work: the speed of transactions, the complexity of chains with multiple parties and the pressure not to delay deliveries with tax formalities. Our advice is always practical and applicable to your specific situation.
Most VAT problems at trading companies can be prevented by paying attention to the tax set-up at an early stage. We help you organise your processes, invoicing and documentation so that your VAT position holds up in every transaction, including during an audit.
If you trade in several countries, oversight of your VAT obligations is essential. We provide that oversight: one central point of contact that coordinates your registrations, returns and compliance in all the countries involved.
Knowledge base
Current developments and practical insights in the field of VAT for national and international trading companies.
Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.
Read moreNot everything intended to be eaten counts as a foodstuff for VAT purposes. The strict European reading produces sensible outcomes, but it also exposes a weak spot in Dutch policy.
Read moreFrom July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.
Read moreFAQ
Is your question not listed? Feel free to contact us, we aim to respond within one business day.
The zero rate applies if you supply goods destined for another EU member state and the customer provides you with a valid VAT number issued by a member state other than the one from which the goods depart. In addition, you must have sufficient proof that the transport took place. The burden of proof rests on you as the supplier. We advise you on the right documentation and procedures.
Schedule a meeting with one of our specialists and get clarity on your VAT matters. We will help you find the best approach for your specific situation.
