Under current tax and VAT regulations in the Netherlands, WYSE Travel Confederation is obliged to charge Dutch VAT at 21% on this year’s World Youth and Student Travel Confederation (WYSTC) to organisations/delegates based in the Netherlands.

Organisations registered for VAT in the EU (other than the Netherlands) can avoid paying VAT under the ‘reverse charge’ system provided that their valid VAT number is provided during the registration process. EU-based organisations/delegates without a valid VAT registration will be charged Dutch VAT at 21%. Delegates from outside of the EU are exempted from paying VAT due to their country of origin.

Organisations based in the Netherlands can reclaim all VAT paid, provided they have a valid VAT registration in the Netherlands. To reclaim, delegates will need to include the WYSTC invoice in their general tax return claims.

Please see below for more information, which is taken from the Dutch tax office website. Please note that we are not responsible for content accessed through the Dutch tax office website through the links provided.

The VAT system in the single European market

The single European market became effective from 1 January 1993. From this date onwards, goods, persons, services and capital may move freely within the EU. The transitional arrangements that apply after this date, for which the 1968 Turnover Tax Act of the Netherlands was amended, contain the following main points.

Private persons buying goods in another Member State pay VAT in the country in which the goods are bought (based on the country of origin principle). Exemption on exports from the Member State and the obligation to pay VAT on goods upon arrival in the Netherlands do not apply.

VAT is levied in the Member State to which the goods are transported for trade in goods between businesses in Member States (based on the country of destination principle) at the rates and under the conditions of that Member State. The business supplying the goods applies the zero rate. The business receiving the goods submits a tax return with regard to the goods purchased in another Member State. (This transitional arrangement applies up to the date on which transactions become subject to the country of origin principle).

The country of destination principle also applies to intra-community deliveries to exempted parties, farmers falling under a lump-sum compensation scheme and legal entities not liable for taxation (authorities), unless the total value of the goods purchased exceeds the threshold of USD 10,437.

A similar provision to the one referred to in point 3 applies for mail order transactions or teleshopping involving private persons, exempted businesses, legal entities not liable for taxation and farmers entitled to a lump-sum compensation scheme. The threshold is USD 104,369.

The country of destination principle always applies to the purchase of new, or almost new, motor cars by private persons or businesses in another Member State.

Every business making intra-community deliveries to another Member State must submit regular reports regarding deliveries subject to taxation in that Member State (known as the listing requirement). The business will be required to supply further details if this is necessary for intra-community checks on imposing vat.

Because border controls for tax purposes have been discontinued within the EU, VAT levies on imports and the zero rate for exports apply only to goods outside the EU.

Tax returns and assessments

Tax returns may be for monthly periods, quarterly periods, or annually, depending on the amount of VAT due. Almost all VAT returns are prepared and dispatched through a computerized system. The system checks that the forms are returned and the amounts in question are paid in good time. The return must be submitted within one month from the end of the period to which it relates. The tax owed must also be paid within this period. When no tax is due, or a refund is requested, returns should be submitted within one month.

A significant percentage of retrospective assessments is caused by returns being submitted too late, or the relevant payment not being made in good time. As mentioned above, these are monitored by a computer system, which automatically prepares a retrospective assessment if a payment is not made, or a return is not submitted in good time. The system uses information from returns relating to previous periods to determine the amount of the assessment for the period in question.

In addition to assessments resulting from failure to file a return or pay the tax owed in good time, retrospective assessments are also issued if checks reveal that insufficient VAT has been paid. Taxpayers can object and lodge an appeal against retrospective assessments. However, this does not suspend the obligation to pay the tax deemed to be payable.

For more information about VAT rules in the EU, please click here.

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