VATLive > Blog > Netherlands > Netherlands delays non-EU exporter restrictions

Netherlands delays non-EU exporter restrictions

  • Nov 25, 2019 | Richard Asquith

The Netherlands has postponed until 1 April 2020 changes to prevent non-EU businesses acting as the exporter of record for customs declarations. The original plan, announced last month, was for 1 December 2019.

The alternative for non-EU businesses, including from the UK after Brexit, will be to appoint an agent which must be an EU-resident business. This measure is permitted under EU transition period until 2025.

The change follows EU clarifications in 2018 on who may act as an exporter. Germany, Belgium, Italy, Hungary, Spain, Latvia, Lithuania and the Czech Republic have already imposed the restriction or announced plans to.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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