Tax & VAT (BTW) Policy

1 Fiscal Entity & Jurisdiction

This Tax & VAT Policy applies to all commercial transactions, container sales, lease agreements, and terminal storage services provided by Dutch Container Trading (DCT) B.V. ("DCT", "we", "us"), trading under Dutch Container Trading (DCT) B.V., DCT, and Marcoan Vastgoed.

As an incorporated Dutch Besloten Vennootschap (B.V.) registered with the Dutch Chamber of Commerce under number 28101685, all transactions are subject to the Dutch Turnover Tax Act (Wet op de omzetbelasting 1968) and European Council Directive 2006/112/EC on the common system of value-added tax.

2 Summary of Applicable Tax Rates

The following table outlines how Value Added Tax (VAT / BTW) is applied across our customer categories and geographic destinations:

3 Domestic Transactions within the Netherlands

For all container deliveries, leases, and depot storage conducted within the Netherlands:

• The standard statutory rate of 21% Dutch BTW is charged on the net value of the container, any custom modifications (e.g., painting, door fitting), and transport/crane offloading fees.
• B2B Invoicing: Invoices issued to Dutch companies clearly itemize the net subtotal, the 21% BTW amount, and the gross total. Registered businesses can reclaim this input VAT (*voorbelasting*) via their periodic VAT return (*omzetbelastingaangifte*).

4 Intra-Community Supplies within the EU (0% VAT / Reverse-Charge)

In accordance with Article 138 of EU Directive 2006/112/EC, container sales and deliveries to registered business customers in other EU Member States (such as Belgium, Germany, France, etc.) qualify for the 0% VAT intra-community supply (ICP / *BTW verlegd*) under the following mandatory conditions:

• VIES Validation: The buyer must provide a valid EU VAT identification number that matches the registered corporate name and address in the European Commission's VIES database.
• Proof of Transport: As mandated by the Dutch Tax Administration (Belastingdienst), conclusive evidence of physical cross-border transport must be retained, including a fully signed international consignment note (CMR / *vrachtbrief*) showing receipt in the destination EU country.
• If a buyer fails to provide a valid VAT number or transport documentation, standard 21% Dutch VAT will be charged.

5 Export Outside the European Union (0% Export VAT)

Containers sold for direct export outside the customs territory of the European Union (e.g., United Kingdom, Switzerland, North America, Africa, Asia) are eligible for 0% export VAT under Article 146 of the EU VAT Directive:

If self-arranged export proof is not provided within 30 days of depot gate-out, DCT is legally required to invoice and collect 21% VAT from the purchaser.

6 Invoicing Standards & Belastingdienst Compliance

All invoices issued by Dutch Container Trading (DCT) B.V. strictly fulfill the statutory requirements of Article 35a of the Dutch Turnover Tax Act 1968, containing:

• Our full statutory corporate name, registered address, and Chamber of Commerce (KvK) number (28101685).
• Our official Dutch VAT identification number.
• A unique, sequential invoice number and invoice date.
• The date of container delivery or depot collection.
• Detailed description and container serial number(s).
• Clear breakdown of net amount, VAT percentage, VAT amount, and gross total.
• Explicit legal references where applicable (e.g., "BTW verlegd / Reverse charge" or "Uitvoer buiten de EU / 0% VAT").

7 Price Transparency & Google Merchant Center Compliance

In adherence to Google Merchant Center and Google Ads guidelines on price and tax transparency:

• No hidden taxes or undisclosed handling surcharges are ever added at the point of invoice.
• Tax rates are explicitly itemized prior to order finalization and payment execution.
• The total price confirmed on your proforma or order agreement is the exact amount payable.

8 Fiscal & Invoicing Contact Information

For inquiries regarding VAT exemptions, VIES verification, proforma tax invoices, or export customs clearance, please contact our accounting department: