As of 1 January, 2019, new European Union rules mean that there has been a change in Dutch VAT regulations.
Currently, companies in the Netherlands that supply goods and services to seagoing vessels may state 0% VAT on the invoice. After the change in regulations this is still permitted, but, only when it can be proved by the supplier, that the owner is using the vessel for 100% commercial activities and effectively using it at least 70% for sailing overseas (navigation on the high seas). Vessels that do not meet these criteria will be charged with 21% VAT.
For this reason, Dutch companies like MarFlex must now ask customers to fill in a declaration/clarification form. Without this form, overseas vessels will have to pay 21% VAT on goods and services supplied in the Netherlands.
MarFlex will therefore be getting in contact with her customers proactively.
Click here to learn more about the Zero VAT rate for seagoing vessels as of 1 January, 2019.