Import VAT is accounted for on the periodic Dutch return rather than paid in cash at Rotterdam or Schiphol customs
B2B buyers in DE, FR, ES, IT, PL and 21 other EU states with a valid VIES VAT ID pay 0% VAT on invoices from Haarlem
15 minutes from Amsterdam Airport Schiphol (AMS) and 45 minutes from the Port of Rotterdam Europort
500-unit wholesale MOQ for unbranded hardware or EUR 49 for the 8-SKU Sample Pack credited on your first bulk order
1. How Dutch Article 23 (Wet op de omzetbelasting 1968) eliminates upfront Import VAT cash-flow lockup
In most European Union member states, importing commercial goods from outside the EU requires paying national Import VAT (19% to 23% on top of CIF value plus customs duty) in cash before the customs authority releases the shipment. Under Article 23 of the Dutch Turnover Tax Act (Wet op de omzetbelasting 1968), licensed Dutch importers shift Import VAT declaration to the periodic tax return instead of paying it at the border at Amsterdam Airport Schiphol or the Port of Rotterdam.
| Destination Market | Tracked Road Transit from Haarlem | B2B Invoice VAT Rate (Valid VIES ID) | Customs Border Clearance Required? |
|---|---|---|---|
| Netherlands & Belgium (Benelux) | 24 hours (Next business day) | NL: 21% BTW | BE: 0% Intra-EU Reverse Charge | None (Free circulation inside EU Single Market) |
| Germany (NRW, Berlin, Bavaria, Hamburg) | 1 to 2 business days | 0% Intra-EU Reverse Charge (vs 19% EUSt on direct import) | None (Zero Zoll border stops) |
| France (Paris, Lyon, Marseille, Bordeaux) | 2 business days | 0% Intra-EU Reverse Charge (vs 20% TVA on direct import) | None (Zero Roissy CDG customs holds) |
| Italy, Spain & Poland (Milan, Madrid, Warsaw) | 2 to 4 business days | 0% Intra-EU Reverse Charge (vs 21%-23% Import VAT) | None (Intra-EU road freight in free circulation) |
2. Intra-EU B2B supply from Haarlem (NL): 0% reverse-charge VAT and European road transit times
Once hardware is cleared into free circulation (T2 union status) at our Haarlem facility, any VAT-registered company in another EU member state (Germany, France, Spain, Italy, Poland, Austria, Czechia, etc.) purchases on a single EUR invoice under the EU Intra-Community Supply regime (0% VAT reverse charge, Article 138 of Council Directive 2006/112/EC). You can compare your exact landed cost and VAT cash-flow savings on our Interactive EU Customs Duty & Landed-Cost Calculator.
3. Anti-static CNC EPE foam trays, double-wall master cartons and batch traceability from Haarlem
All borosilicate glass and full-zirconia 510 cartridges leave Haarlem packed in 100-cavity anti-static CNC-routed EPE foam trays with separated mouthpiece matrices so automatic 10x10 filling jigs (EV-NK-ACC-24 and EV-NK-ACC-28) can populate an entire 100-unit tray without manual un-capping. Request your wholesale quote directly on our B2B Quote Page.
FAQ
- How do I verify if my EU company qualifies for 0% Intra-EU reverse-charge VAT from Haarlem?
- Any company established in an EU member state outside the Netherlands with an active VAT identification number registered in the European Commission VIES database qualifies automatically. Simply enter your VAT number on /quote.html and our billing system applies 0% Intra-Community Supply VAT.
- Can Dutch companies also order from EmptyVapes in Haarlem?
- Yes. Domestic Dutch B2B orders ship overnight from Haarlem on a standard Dutch invoice with 21% BTW (fully deductible as voorbelasting on your domestic BTW return), with zero customs clearance or import delay.
Sources
- Directive 2011/65/EU on the restriction of the use of certain hazardous substances in electrical and electronic equipment (RoHS) (recast), the official text on EUR-Lex.
- Regulation (EC) No 1907/2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), the official text on EUR-Lex.
- Regulation (EU) 2023/1542 concerning batteries and waste batteries, the official text on EUR-Lex.
Trade guidance for B2B buyers, not legal advice. We sell empty hardware only; you are responsible for the fill and for finished-product compliance in your market.
