Start exporting

Exporting from the Netherlands: three main routes — EU export (free movement), non-EU export (customs + Incoterms), or online sales (country-specific e-commerce rules). Requirements: 0% VAT for EU exports, choice of Incoterms (FCA, DAP, DDP), export documents, and payment security. Essential for SME exporters: know the rules per market. Below is a step-by-step plan and how Wim exports his product to the UK after Brexit.

The short answer

• EU export: free movement, 0% VAT, intra-community.
• Non-EU export: customs declaration, Incoterms, export documents.
• Incoterms: choice of delivery terms (FCA, DAP, DDP).
• VAT 0%: upon valid EU customer VAT number or proof of export outside the EU.
• Payment security:prepayment, letter of credit, or export credit insurance.

EU exports vs. non-EU exports

EU export

• Free movement of goods.
• VAT 0% with a valid VAT number of the customer.
• VIES verification VAT number for 0% application.
• Intra-Community Declaration (ICP) to the Tax and Customs Administration.
• Intrastat declaration for large volumes.

Non-EU export

• Customs declaration required.
• VAT 0% with export certificate.
• Incoterms determine the transfer of risk.
• Export documents: invoice, packing list, EUR.1 form (for preferential rates).
• EORI number registered with Customs.

Incoterms 2020

11 standard rules for risk and cost transfer. Most important for SMEs:

• EXW (Ex Works): buyer picks up from seller — lowest seller risk.
• FCA (Free Carrier): seller delivers to carrier.
• FOB (Free On Board): seller delivers on board the ship.
• CIF (Cost, Insurance, Freight): seller pays for transport + insurance.
• DAP (Delivered At Place): seller delivers to the agreed place.
• DDP (Delivered Duty Paid): seller pays everything — highest seller risk.

The choice depends on the desired level of control, cost allocation, and competitive position. DDP is often used in B2C export, while FCA is common for B2B.

Step 1: VAT scheme

VAT 0% on:

• EU customer with a valid VAT number (verify via VIES).
• Non-EU export with supporting documents.

No 0% at:

• EU private individual (consumer VAT of the buyer's country).
• EU customer without a VAT number (calculate Dutch VAT).
• Missing export certificate.

Step 2: Documents

• Commercial invoice with Incoterms and VAT ID.
• Packing list with quantities and weights.
• EUR.1 form (preferential rate under free trade agreements).
• Certificate of Origin (inquire with the Chamber of Commerce).
• Export customs declaration (via freight forwarder).

Step 3: Payment security

Foreign customers: higher risk of non-payment. Options:

• Prepayment (strongest, sometimes unattractive for the buyer).
• Letter of Credit (L/C): the buyer's bank guarantees payment.
• Bank guarantee: standby letter of credit.
• Documentary collection: payment in exchange for documents.
• Export credit insurance: covers non-payment.

For new customers: prepayment or L/C. For trusted customers: payment after delivery with credit insurance.

Wim's export to the UK

Wim exports electronics to the UK after Brexit:

• UK = non-EU since 2021 — customs declaration required.
• EORI number applied for, customs broker engaged.
• Incoterm: DAP (seller delivers to British postcode, buyer pays import duties).
• VAT 0% with export certificate.
• First 3 shipments: prepayment. Thereafter: credit insurance 90 days.

Honest recommendation

For SME exporters: invest in the right setup. Customs broker for non-EU countries (€50-€200/shipment). EORI number (free). Choose the right Incoterm suitable for the market. Export credit insurance (1-3% of invoice value) for large amounts. For first-time exports: the Chamber of Commerce Expert Centre or trade association often offers free advice. For higher volumes: develop your own export knowledge or hire an export manager.

For other topics: start importing, VAT return and check business partner.

Frequently Asked Questions