Intra-EU: free movement, no regular customs
The Netherlands and the other EU member states form a single internal market. Goods carried by a courier between, for example, Haarlem and Germany move freely: there is no regular customs clearance, no import declaration and no import duty at the border. A cross-border courier ride within the EU is, administratively, close to a domestic ride.
The one reporting obligation that can apply is Intrastat — a purely statistical declaration on the movement of goods between EU countries. Intrastat is an administrative report for the statistics office, not a customs procedure, and only kicks in once a company exceeds the annual dispatch or arrival thresholds. For the transport itself it changes nothing: the ride is not held up and no duty is levied.
Reverse-charge: net invoicing for EU business customers
For a business-to-business (B2B) transport service to a company in another EU country, VAT is handled through the reverse-charge mechanism (VAT shifted to the recipient). When your company holds a valid EU VAT identification number, Hart voor Transport invoices the ride net, without Dutch VAT. You then account for the VAT yourself in your own country at your local rate — typically neutral, because you deduct the same amount as input VAT.
For the physical movement of the goods this rests on the intra-Community supply / acquisition framework: an intra-Community supply is exempt from VAT in the country of departure under Article 138 of the EU VAT Directive when supplied to a taxable customer in another member state, and the acquisition is taxed in the country of arrival. In short: the tax follows the goods to the destination country, and the transport is invoiced clean between two VAT-registered businesses.
What you provide as the customer
To invoice net under the reverse-charge mechanism, we need two things from you before the ride is billed:
- A valid EU VAT identification number (for a German customer the USt-IdNr, e.g. DE + 9 digits).
- The correct legal company name and billing address, matching the VAT registration.
We verify your VAT-ID against the EU VIES database (VAT Information Exchange System) before applying reverse-charge. If the number is valid and confirmed, you receive a net invoice. If we cannot verify a valid VAT-ID — for example for a private individual or an unregistered business — we cannot apply reverse-charge, and Dutch VAT (21%) is charged instead.
When customs does apply
Customs procedures come into play only when a ride leaves or enters the EU customs territory — for instance transport to or from the United Kingdom or Switzerland. In those cases export and import declarations apply and, depending on the goods, import duties and import VAT may be due at the destination. This is a different administrative track from intra-EU rides; we go through the requirements with you per ride before departure so nothing stalls at the border.
How this appears on your HVT invoice
For a qualifying intra-EU B2B ride your invoice from Hart voor Transport (Zipload B.V.) shows the ride at the net amount with 0% Dutch VAT and the explicit note “VAT reverse-charged” (BTW verlegd / Steuerschuldnerschaft des Leistungsempfängers). Both VAT identification numbers are printed on the document: our VAT-ID NL869609075B01 and your company’s VAT-ID. That gives you a compliant record for your own VAT return in the destination country.
VIES-checked VAT-ID
We verify your EU VAT number before invoicing net — compliant reverse-charge, no guesswork.
Net B2B invoicing
Valid EU VAT-ID means a net invoice without Dutch VAT, marked “VAT reverse-charged”.
No EU border customs
Intra-EU rides move freely — only an Intrastat statistical report above thresholds.
Carrier liability under CMR
Cross-border rides run under carrier liability per the CMR convention — a contractual regime, not an insurance product.
Frequently asked questions
Is there customs clearance for a courier ride between the Netherlands and Germany?
No. The Netherlands and Germany are both EU member states, so goods move freely within the internal market. There is no regular customs declaration or import duty. Above certain thresholds only a statistical declaration (Intrastat) applies, which is an administrative reporting obligation, not a customs procedure.
What is reverse-charge VAT for a cross-border courier invoice?
For a B2B service to a business in another EU country with a valid VAT identification number, Hart voor Transport (Zipload B.V.) invoices net, without Dutch VAT. VAT is reverse-charged to the customer, who accounts for it in their own country. The invoice carries the note “VAT reverse-charged” and both VAT-IDs.
What does the customer need to provide for a net, VAT-free invoice?
A valid EU VAT identification number and the correct company name and address. We verify the VAT-ID against the EU VIES database before invoicing net. Without a valid VAT-ID we cannot apply the reverse-charge mechanism and Dutch VAT is charged.
When does customs actually apply?
Customs procedures apply for rides to or from non-EU countries such as the United Kingdom or Switzerland. In those cases export and import declarations and possible duties apply; we discuss this per ride.
Related pages: Courier Netherlands to Germany · Urgent courier · All services.
This page is general information, not tax advice. VAT and customs treatment depends on your specific situation; for the exact handling of your ride, contact us or your tax adviser. Entity: Hart voor Transport is the trade name of Zipload B.V., KvK 42078890, VAT-ID NL869609075B01, Jan van Krimpenweg 73, 2031 CH Haarlem.