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Commentary

Appendix 33C: VAT zero rate (Netherlands)


33 Netherlands

The zero rate of VAT is applied in the Netherlands to the following:

  1. Ìý

    •ÌýÌýÌýÌý Incoming (in the Netherlands) goods that are not imported into free circulation in the EU yet.

  2. Ìý

    •ÌýÌýÌýÌý Goods that are exported by an entrepreneur outside the EU, or customs warehouse.

  3. Ìý

    •ÌýÌýÌýÌý Ships (excluding those

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