No 0% rate for pickup transaction because administration was done afterwards


A Dutch entrepreneur delivered goods to a French customer who came to collect the goods himself. The Dutch entrepreneur charged the 0% VAT rate.

The Dutch entrepreneur claims the goods were delivered and transported to the French entrepreneur.

For these supplies the Dutch entrepreneur administrated pro-forma invoices, CMR's completed by himself and also initialized for receipt by himself. In 2010, the invoices and copies of the CMR's were signed by the French entrepreneur.


The court finds that the Dutch entrepreneur  should have charged 19% VAT for the pickup transactions, because completing the administration afterwards does not meet the requirements of the law (specifically Notice no. 38).

Practical relevance?

If a foreign buyer picks up the goods themselves, administer everything correctly at the time of the pickup. Such as: correct invoices, CMR freight bills, packing slips, receipts, signatures, verified VAT ID-number, etc.

Source (translated with Google, use pagedown): LJN: BQ0068, Rechtbank Breda , 10/2475