In line with European law, the Dutch VAT Act provides that the VAT for the sale and delivery of goods, and the rendering of digital services to individual consumers in the EU, are in essence subject to VAT in the country of residence of the consumer. This means, amongst others, that E-commerce businesses established outside the EU, which sell and deliver goods (distance sales) or digital services to private individuals in the EU, have to pay VAT in the EU country where the customer resides. Registration in all customers’ countries can be avoided by declaring the VAT in a simplified manner in just one EU country with the so-called “One Stop Shop”(or “OSS”). Depending on the circumstances non-EU E-Commerce companies can register in the Netherlands for either the Import scheme, the Union scheme, or the non-Union scheme, or a combination thereof. During this webinar we will explain the requirements for these regimes and the way they work in practice.