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Indicate import and export during chain transactions - From a VAT point of view, the difference for the sales invoice is as follows

Page 2 of 2: From a VAT point of view, the difference for the sales invoice is as follows

Page 2 of 2

From a VAT point of view, the difference for the sales invoice is as follows

Importer of record = NL Sales organization in country NL

  • NL sales organization must invoice as an intra-community supply 0% from the Netherlands to France to the French customer
  • Transaction must be reported in Intrastat (dispatches) by NL sales organization
  • Transaction must also be reported on the EC sales list

Importer of record: Customer in France

  • NL sales organization must invoice as an out of scope 0% on the invoice to the French customer as the transaction takes place before any import in Europe
  • There is no Intrastat obligation by NL sales organization

Export scenario

Delivering plant Netherlands owner is Company Y (resident in DE) - Party A Sales organization: Netherlands Company Z (resident in NL) - Party B Customer: Ship-to location Singapore (SG) - Party C. In the situation above, it is critical to know who the exporter of records is.

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From a VAT point of view, the difference for the sales invoice is as follows

Exporter of record: Company Z

  • Company Y (resident in Germany) must shift the Dutch VAT 0% (with its Dutch VAT number) on the sales invoice to Company Z
  • Company Z must book on the purchase invoice a self-assessed NL tax code (debit/credit)
  • Company Z must add an export 0% on the sales invoice to the Singapore customer
  • Transaction must be reported by Customer Z in extrastat

Exporter of record: Company Y

  • Company Y must add an export 0% on the sales invoice to Company Z
  • Company Z must book on the purchase invoice an out of scope 0%
  • Company Z must add an out of scope 0% on the sales invoice to the Singapore customer
  • Transaction must be reported by Company Y in extrastat
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