WONE Global's guide to Netherlands records these changes under trade and customs. Each statement below has been checked against the source it links to.
From 2026, VAT refunds for customers from outside the EU are handled digitally only; paper invoices and stamps can no longer be used.
Retailers offering tax-free sales to non-EU travellers.
Netherlands Chamber of Commerce (KVK) · New rules and regulations from 1 January 2026 ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
The EU Carbon Border Adjustment Mechanism is fully operational from 2026, with the first CBAM declaration covering 2026 due by 30 September 2027.
Importers of CBAM goods; PwC notes a threshold of imports above 50 tonnes per year.
PwC Worldwide Tax Summaries · Netherlands - Corporate - Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Netherlands can advise on that.











