Do you have to Pay VAT at Veratron Marine shop?
Whether you have to pay VAT at Veratron Marine shop depends on a number of situations. Veratron Marine shop charges VAT according to European regulations. The starting point is, among other things, the place where the goods are delivered. Below is an overview of the possible situations and the VAT we must charge.
Deliveries outside the EU
All deliveries outside the EU are exempt from VAT. By selecting, when creating the shipping address, the correct country of destination outside the EU, the VAT rate is automatically set to 0%. Should this automatic verification not be successful, please contact us by e-mail. You can do so here: https://veratron-marineshop.nl/en/contact-us.
Deliveries, outside the Netherlands within the EU, to customers with a VAT number
Are you located outside the Netherlands but within the EU and in possession of a valid VAT number? Then we do not have to charge VAT. In that case You must enter your valid VAT number, without dots and/or other punctuation marks, in the appropriate box at the billing address and delivery address (if this is different from the billing address) and choose the correct country of destination.
Your VAT number is automatically checked by our system at VIES (https://ec.europa.eu/taxation_customs/vies/#/vat-validation). If your VAT number is approved by VIES, Veratron Marine shop will not charge any VAT.
N.B.: In some cases (particularly with German VAT numbers), an incorrect rejection may occur and VAT will therefore be charged. If automatic verification is not successful, please contact us by https://veratron-marineshop.nl/en/contact-us.
Deliveries in the Netherlands
We must charge all deliveries in the Netherlands with Dutch VAT.
Deliveries to ships
The supply of supplies to ships and aircraft falls under the 0% rate if those ships or aircraft themselves fall under the 0% rate.
The supplies must be delivered to the operator of the outgoing ship or aircraft. If the delivery is not directly to the operator, but for example to a warehouse, you must indicate for which outgoing ship or aircraft the goods will be used.
You must also state the IMO number of the ship on the order. This shows that the ship is used for sailing on the high seas. If the ship does not have an IMO number, you must prove in some other way that the ship is used for sailing on the high seas, for example with a declaration.
This statement is free of form. Every calendar year, in the case of an order, a new declaration must be issued. Even if the destination of the ship changes in the meantime, a new declaration must be issued in the case of an order.
The declaration must show that the ship:
- at least 70% sailing on the high seas
- is used entirely commercially
- who is the operator of the ship
- which ship it concerns
- whether it concerns a ship with or without a (known) operating history
- to which year the declaration applies
- which calculation method the operator uses to calculate whether the ship is sailing at least 70% on the high seas
Delivery to aircraft
The supply of aircraft (including helicopters) is subject to the 0% rate. The condition is that these means of transport are used by an airline that is mainly engaged in paid international transport. This must be evident from a written statement.
Would you like to know more about VAT payment at Veratron Marine shop?
For more information about VAT-related matters, please contact by https://veratron-marineshop.nl/en/contact-us.