Identify the customer, supply and movement
A foreign address is not a VAT category. Goods and services, business and private customers, and the departure and destination of goods can require different treatment. Connect the contract, customer evidence and invoice before selecting the reporting route.
Review overseas stock before the first shipment
Stock in a foreign warehouse may create local obligations even without local staff. A platform or logistics provider does not remove the need to assess ownership and movements. OSS simplifies some consumer sales but does not replace every local return.
Preserve evidence and reporting connections
Collect transport and customer records while the sale occurs. Link returns and credit notes to the original transaction and reconcile Dutch, OSS and foreign reporting. Clearly assign each return and the information required from the business, involving local advisers where necessary.
Source and background: Belastingdienst: alles over BTW en zakendoen in het buitenland.
