Postby Trevor S » Fri Mar 05, 2021 12:19 am
Hi. The Romanian supplier is supplying the goods to you in the Netherlands. The fact that you're then exporting them to Israel doesn't affect how your supplier should charge you.
If you were registered for VAT in the Netherlands, the Romanian supplier wouldn't have to charge you VAT. Instead, you would account for acquisition VAT on your Dutch VAT return. You would also be able to reclaim this due to making the onward export to Israel. You wouldn't have to account for Dutch VAT on the export, although the goods would be subject to any applicable taxes/duties on arrival in Israel.
But, if you're not registered for VAT in the Netherlands, you're not able to account for acquisition VAT there. So the Romanian supplier has to charge Romanian VAT instead. You may be able to reclaim the VAT charged, but your claim would need to be made direct to the Romanian tax authorities. Forms may have to be completed in Romanian, so you may want to appoint someone to do this for you. See the "VAT refunds for non-EU businesses" section of this page on the EU website: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en