Bijlage 4 Fiscale regelingen voor de internationale lucht- en scheepvaart en modelverklaringen inzake BTW-vrijstelling
TO WHOM IT MAY CONCERN According to Netherlands VAT law, the international transport of goods outside the European Union is not subject to Netherlands VAT, while the input-VAT is refundable. Moreover the supply of the following goods and services is zero-rated in the Netherlands while the input-VAT relating to these goods and services remains refundable. In view of the fact that the Netherlands does not tax the international transport of goods and the supply of the mentioned goods and services if supplied by a [naam land] enterprise, the Netherlands kindly requests [naam land] to correspondingly exempt the international transport of goods and the supply of above mentioned goods and services by [naam vervoerder], for fiscal purposes resident of the Netherlands as evidenced by the accompanying official declaration from the competent tax authority in the Netherlands, from VAT while the input-VAT relating to these goods and services remains refundable. [naam vervoerder] has appointed [naam agent] as its agent in [naam land]. Competent tax authority in the Netherlands: (naam eenheid) Competent tax inspector: (naam en handtekening belastinginspecteur)
- 1. sea-going vessels;
- 2. goods intended as stores for outward bound sea-going vessels used to carry out some economic activity;
- 3. services supplied in connection with goods which are exported outside the European Union or stored in a bonded warehouse;
- 4. services supplied in connection with goods referred to in 1 and 2.