Digital products follow EU-wide place-of-supply rules — where BTW is due depends on your customer’s location, not just where your business is based.
Last updated: June 2026
If you’re a Netherlands-based business selling ebooks, software, apps, or online courses to Dutch consumers, and you’re not on the KOR scheme, standard BTW rules apply: you charge 21% BTW on those sales like any other taxable supply.
If you sell digital products to consumers in other EU member states, you generally must charge VAT at the rate of the customer’s country, not the Dutch rate, once your combined cross-border digital sales exceed the EU-wide €10,000 threshold. Most Dutch sellers use the EU’s OSS (One Stop Shop) scheme — register once, charge the correct local VAT rate per customer country, and file one consolidated OSS return.
If your customer is a VAT-registered business in another EU country, the sale is usually outside Dutch BTW scope, with the business customer accounting for VAT themselves under the verlegde BTW (reverse charge) mechanism. Verify their VAT number via the EU’s VIES system before treating a sale this way.
Yes, OSS is a separate registration, though many businesses need both once selling digital products across the EU above the relevant thresholds.
KOR specifically covers your domestic Dutch BTW position — cross-border EU digital sales via OSS follow their own separate rules and thresholds, so check how the two interact for your specific situation.
The standard VAT rate of the consumer’s own country, not the Dutch 21% rate. Your OSS return breaks sales down by country and rate.
Often yes for larger marketplaces, which may act as deemed supplier under EU platform rules. Check your specific platform’s terms.
No — that’s exactly what OSS avoids. One OSS registration covers reporting for all EU consumer sales.
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