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Explanation VAT regulations

We regularly receive questions regarding the application of VAT to our products and services. Below we explain each situation.


All deliveries (flowers and products) within the Netherlands:
► Taxed with Dutch VAT

For whom?
For all clients, regardless of the country of the client:

Why?
The transport of the goods starts in the Netherlands. The recipient (the delivery address) is located in the Netherlands. The goods will only be transported within The Netherlands. Dutch VAT will be charged and paid on the invoice.


Flower delivery in Belgium:
► Taxed with 6% Belgian VAT.

For the customer located in The Netherlands:
If you do not have the possibility to enter Belgian VAT this will have to be processed as an expense. You may not deduct this as an advance payment to the Dutch VAT.

For the client established in Belgium:
If you are VAT liable you can offset the VAT as a pre-deduction.

Why?
If you receive a (collective) invoice from Topgeschenken it can happen that 6% Belgian VAT is mentioned on the invoice. Topgeschenken Nederland B.V. is VAT registered in Belgium. This is because of the cooperation with the Belgian Network of Florists through our brand Topbloemen.be.

A bunch of flowers delivered in Belgium is produced in Belgium and delivered to a consumer or company. This concerns a domestic Belgian delivery (consumption). The product does not cross the border between the Netherlands and Belgium. It is not an intracommunity delivery.

  • Topgeschenken makes a delivery of a product in Belgium through Topbloemen.be - this because Topgeschenken (Topbloemen) works with a network of florists who deliver the flowers under the name of Topgeschenken (Topbloemen.be).
  • Topgeschenken is tax liable in Belgium (VAT number BE0841.922.485).
  • For the delivery of this product in Belgium we have to charge 6% Belgian VAT. This also applies to the Dutch entrepreneur.
  • VAT is paid to the Belgian tax authorities by filing a declaration with the VAT number BE0841.922.485.


For completeness reference of the registered data in Belgium - the VAT number

 

Flower delivery outside the Netherlands and Belgium:
► Taxed with 21% Dutch VAT

For whom?
For all customers, regardless of the country of the customer

Why?
Topgeschenken performs a service by hiring a "third party" to deliver the bunch of flowers abroad. Topgeschenken does not supply a product and the product does not cross the border. It is not an intra-community delivery.

These third parties have been engaged by Topgeschenken (Topbloemen) to deliver a bunch of flowers on their behalf. For this they use their own name and advertising. This transaction is therefore not a delivery of flowers, but an (intermediary) service by Topgeschenken (Topbloemen). The rules for the place of service must be followed. Since we offer this service in the Netherlands it is taxed with Dutch VAT.

For performing this service Topgeschenken has to charge 21% Dutch VAT to the client.

 

Products (no flowers) delivery outside the Netherlands:

► For the client established in the Netherlands: charged with Dutch VAT.

The transport of the goods starts in the Netherlands. The recipient (the delivery address) is not established in the Netherlands. The conditions for an intracommunity transaction are not met. Dutch VAT is charged and remitted on the invoice.

► For the business customer established abroad: VAT reverse charge*.

The transport of the goods starts in the Netherlands. The recipient (the delivery address) is located outside the Netherlands. *The conditions for an intra-community transaction are only met in the presence of a valid VAT number. On the invoice the VAT is shifted.

► For the private customer established abroad: ordering blocked. 

Due to the regulations surrounding the Distance Selling Act, Topgeschenken has chosen not to give individuals residing outside the Netherlands the opportunity to have a product delivered outside the Netherlands. Flowers are an exception to this because they are produced and delivered in the country of destination and therefore do not cross the border.