Buying & supplier selection
Buying Wholesale Matcha from the Netherlands: VAT and Invoices for EU Businesses
When a business in one EU country buys goods from a seller in another EU country, and the goods are shipped from one country to the other, the general rule is that the seller does not charge VAT if the buyer has a valid EU VAT number, and the buyer accounts for the VAT in their own country instead. The key condition is a valid EU VAT number that the seller can verify; without one, the seller usually charges VAT at its own country's rate. This page explains the principle in plain language, using the European Commission's own pages. It is not tax advice: your accountant or tax office decides how it applies to your business.
The general rule in one table
The table summarises what the EU's Your Europe portal describes for goods sold between businesses in different EU countries. National details and exceptions exist.
| Your situation | What generally happens | What you do |
|---|---|---|
| EU business in another EU country, valid EU VAT number | Seller invoices the goods without VAT (0%) as an intra-Community supply | You declare the VAT in your own VAT return at your country's rate, and can usually deduct it |
| EU business without a valid EU VAT number | Seller usually charges VAT at its own country's rate | Check with your adviser, and see the seller's FAQ |
| Business in the same country as the seller | A normal domestic sale; the cross-border rule does not apply | VAT appears on the invoice as usual |
| Business outside the EU (for example Norway or Georgia) | Different rules apply to exports and imports | Ask your adviser about import VAT and duties in your country |
What "accounting for VAT yourself" means
Your Europe explains that when you buy goods from another EU country, you declare and pay the VAT as if you had sold the goods yourself, at your own country's rate, and can usually deduct it in the same return. For most fully VAT-registered cafés, the effect on cash is neutral: the amount is declared and deducted together. If you have only partial deduction rights, or use a special scheme, that may not be true for you. Ask your adviser.
You will often see this called the "reverse charge". Strictly, a cross-border sale of goods is an exempt "intra-Community supply" for the seller and an "intra-Community acquisition" for you, but the effect is the same: you, not the seller, account for the VAT. The European Commission's invoicing rules require an invoice for an exempt supply to refer to the exemption (or otherwise state that the supply is exempt), and require the words "reverse charge" where the customer is liable for the tax. In practice you may see either wording, or both, next to a 0% VAT line.
Why your VAT number has to be valid
A VAT number on its own is not enough. It has to be registered for intra-EU transactions. Sellers check this through VIES, the European Commission's VAT number validation service.
According to Your Europe, a number can show as invalid in VIES because it does not exist, because it has not been activated for intra-EU transactions, or because registration is not yet finalised. Updates can take time to appear. If your number shows as invalid, your national tax office is the place to sort it out; some countries require a separate step to activate a number for cross-border trade.
Check your own number in VIES before you place an order. It takes a minute and avoids a checkout or invoice that does not match what you expected.
What to look for on the invoice
The European Commission's invoicing page lists what EU invoices must contain. For a cross-border B2B sale of goods, check at least these points. Your adviser may want more.
- ☐ Seller's name and address
- ☐ Your business name and address
- ☐ Your VAT number (required where you account for the tax)
- ☐ A reference to the exemption (for example "intra-Community supply") and/or the words "reverse charge", where no VAT is charged
- ☐ Invoice date and a unique invoice number
- ☐ Description and quantity of the goods
- ☐ Price excl. VAT per unit and in total
- ☐ VAT rate and amount, if VAT is charged
File the invoice with a note of your own VIES check. Your Europe recommends keeping a record of validations in case of a tax control; that advice is aimed at sellers, but a buyer's own record does no harm.
Worked example (hypothetical)
Hypothetical: a café in Belgium, with a valid EU VAT number, orders 1 kg of Ceremonial Barista Matcha at €195.00 excl. VAT from a seller in another EU country. Shipping costs €0.
- Seller's invoice: €195.00, VAT 0%, with an intra-Community supply exemption reference and/or "reverse charge".
- Café's VAT return: declares VAT on €195.00 at the Belgian rate that applies to the product, and, if entitled, deducts the same amount.
- Net cash effect for a fully deducting business: the €195.00 paid to the seller.
The VAT rate that applies to the product in your own country is a question for your adviser. We do not quote rates here because they differ by country and product classification.
The price is at the time of writing (November 2026); check the product page for the current price. The same principle applies to Ceremonial Matcha at €265.00 per kg excl. VAT.
Ordering with Yumi
You order through a business account and enter your VAT number at checkout. Shipping cost is €0 to countries in our delivery zone: EU countries plus Norway and Georgia. How checkout treats VAT for your country, what the invoice looks like, and what happens if you do not have a VAT ID are covered in the B2B FAQ; for anything not answered there, contact us before ordering. The step-by-step guide to your first order covers the account and checkout.
When you compare suppliers, compare like with like: all prices excl. VAT, with the VAT treatment noted separately. The total-cost comparison worksheet has a row for this.
Next step
Check your VAT number in VIES, then set up your business account. If you have not tested the products yet, start with the 10 g samples before ordering 1 kg.