VAT & Tax Information
Last updated: March 2026
This page explains how VAT (Value Added Tax) is applied to your order at Bergh Special Products B.V., depending on your customer type, location, and the specific product you purchase.
This page is provided for informational purposes only and does not constitute tax advice. For tax matters specific to your situation, please consult a qualified tax advisor or your local tax authority.
1. Quick summary
Below is a quick overview of how VAT applies to your order:
- Consumer (B2C) — Netherlands → NL VAT, 9% or 21% depending on product
- Consumer (B2C) — Other EU country → EU VAT under OSS, rate of customer's country
- Consumer (B2C) — Outside EU → 0%, export — local import duties may apply
- Business (B2B) with valid EU VAT number — Other EU country → 0%, reverse charge
- Business (B2B) without valid VAT number — EU → NL VAT, 9% or 21% depending on product
- Business (B2B) — Outside EU → 0%, export
2. Why are some products 9% and others 21%?
The Netherlands applies two main VAT rates, in accordance with the Dutch VAT Act (Wet op de omzetbelasting 1968):
- Reduced rate (9%) — applies to specific categories of goods listed in Table I of the Dutch VAT Act, including aids and accessories specifically designed for people with disabilities and reduced mobility (hulpmiddelen voor invaliden en mindervaliden)
- Standard rate (21%) — applies to all other goods
The "specific use" test
According to the Dutch Tax Authority (Belastingdienst), parts and accessories qualify for the 9% reduced rate only if they are specifically intended for use in, on, or for wheelchairs and mobility aids. If the same part can also be used in non-disability contexts (e.g. regular bicycles, general machinery), it is taxed at the standard 21% rate.
This means:
- A part that can only be used in a wheelchair (e.g. a wheelchair-specific axle bearing, a custom spoke guard, a wheelchair tray) → 9%
- A part that can be used in both wheelchairs and other equipment (e.g. generic tubes, generic tyres, standard bearings used in many applications) → 21%
This distinction is required by Dutch law, not a choice we make.
Products taxed at 9% — examples
The following BSP products typically qualify for the 9% reduced VAT rate:
- Spoke guards (custom-made and standard) — designed exclusively for wheelchair wheels
- Wheelchair trays (including illuminated trays) — designed exclusively for wheelchair users
- Specific wheelchair-only components (e.g. wheelchair axle parts, dedicated wheelchair brakes)
- Other accessories that only fit and serve a wheelchair-specific function
Products taxed at 21% — examples
The following types of products are taxed at the 21% standard rate:
- Tubes and tyres that are also commonly used on non-wheelchair vehicles (regular bicycles, mobility scooters used outside a disability context, hand carts, etc.)
- Generic bearings, nuts, bolts, hardware that have multiple applications beyond wheelchairs
- Spare parts that, while compatible with wheelchairs, are not exclusively designed for them
- Accessories that serve general purposes, not specifically disability-related
The applicable VAT rate is shown for each product at checkout, based on the product category and applicable Dutch tax law.
3. Consumer purchases (B2C) within the EU
If you are a consumer in the European Union, VAT is applied as follows:
3.1 Customers in the Netherlands
Your order is taxed at the applicable Dutch VAT rate (9% or 21%), depending on the product category as described in Section 2.
3.2 Customers in other EU countries — One Stop Shop (OSS)
Under the EU One Stop Shop (OSS) scheme, introduced on 1 July 2021, VAT on cross-border B2C sales within the EU is charged at the VAT rate of the customer's country of residence, once a seller's total cross-border B2C sales within the EU exceed €10,000 per calendar year.
This means:
- a consumer in Germany pays the German VAT rate applicable to the product
- a consumer in France pays the French VAT rate
- a consumer in Belgium pays the Belgian VAT rate
- and so on
The applicable rate is calculated automatically at checkout based on your shipping address. Different countries apply their own reduced rates to mobility aids — these may differ from the Dutch 9% rate.
We declare and pay this VAT centrally through the Dutch OSS portal, in accordance with EU regulations.
3.3 Customers outside the EU
For deliveries outside the EU, no Dutch or EU VAT is charged at checkout.
However:
- the recipient may be liable for import duties, customs fees, and local taxes (such as VAT, GST, sales tax) in their country of residence
- these are payable to the local customs authority or carrier upon delivery
- Bergh Special Products B.V. is not responsible for any import duties, customs charges, brokerage fees, or local taxes that may apply in the destination country
- Customs clearance is the sole responsibility of the recipient, including providing any required documentation (e.g. tax ID, import licenses) to local authorities
- Failure to clear customs or pay applicable duties may result in delivery delays, returned packages, or additional costs — these are the recipient's responsibility
We strongly recommend that customers outside the EU check their country's import rules and applicable charges before placing an order. For more information, please see our Shipping & Delivery Policy.
4. Business purchases (B2B)
4.1 B2B customers in the EU with a valid VAT number
If you are a business customer registered for VAT in another EU country, your order is processed under the reverse charge mechanism (Article 196 of EU Directive 2006/112/EC).
This means:
- our invoice is issued without VAT (0%)
- you, as the buyer, are responsible for declaring and paying the VAT in your own country, in accordance with local rules
- this only applies if your VAT number is valid and verifiable in the EU VIES system
We verify all EU VAT numbers through the official VIES (VAT Information Exchange System) at https://ec.europa.eu/taxation_customs/vies before applying the reverse charge.
This applies regardless of the destination country within the EU — so if a German distributor purchases from us with a valid German VAT number, the invoice is issued at 0% VAT.
4.2 B2B customers in the EU without a valid VAT number
If a business customer cannot provide a valid VAT number (or the number cannot be verified in VIES), we are required to charge Dutch VAT (9% or 21%, depending on the product) on the order.
4.3 B2B customers outside the EU
For exports to business customers outside the EU, no VAT is charged. The customer is responsible for any import duties, customs clearance, and local taxes in their country, as described in Section 3.3.
5. Customs and import duties — your responsibility
For all shipments outside the European Union, regardless of whether you are a consumer or a business:
- Bergh Special Products B.V. is not responsible for any import duties, taxes, customs fees, brokerage fees, or local sales/value-added taxes that may apply in your country
- These charges are determined by your local customs authority, not by us
- Customs clearance is the responsibility of the recipient
- The recipient must provide any documentation required by local customs (e.g. EORI number for businesses, tax ID, import licenses, declarations of intended use)
- We act as the exporter on customs declarations and provide accurate commercial invoices with each shipment
If a package is refused, returned, or destroyed by local customs due to non-payment of duties or failure to provide required documentation, the recipient is responsible for any associated costs, including return shipping and original shipping fees.
We recommend checking your country's import rules before placing an order. For destinations such as the United Kingdom, Norway, Switzerland, the United States, Canada, and others, additional procedures may apply.
6. How to provide your VAT number (B2B)
To benefit from the reverse charge mechanism, you must provide a valid EU VAT number.
You can:
- enter your VAT number during checkout (in the dedicated field)
- include it in your business account profile
- provide it via direct communication with us before invoicing
Make sure the VAT number:
- is registered in your country's VAT database
- is verifiable in VIES (https://ec.europa.eu/taxation_customs/vies)
- matches the company name and address provided
If you encounter issues with VAT verification, please contact us at info@bspshop.com.
7. Examples
Example A — Consumer in the Netherlands buys a custom spoke guard
- Product: custom spoke guard (designed exclusively for wheelchairs → 9% reduced rate)
- Customer location: Netherlands
- VAT applied: 9% NL VAT
Example B — Consumer in the Netherlands buys a generic tube
- Product: generic inner tube (also used in non-wheelchair contexts → 21% standard rate)
- Customer location: Netherlands
- VAT applied: 21% NL VAT
Example C — Consumer in Germany buys a custom spoke guard
- Product: custom spoke guard
- Customer location: Germany
- VAT applied: German VAT rate under OSS (calculated at checkout based on shipping address)
Example D — Distributor in France with valid VAT number buys 100 spoke guards
- Product: spoke guards (B2B)
- Customer: registered French business with valid VAT number (verified in VIES)
- VAT applied: 0% — reverse charge (Article 196 EU VAT Directive)
- The buyer accounts for French VAT in their own country
Example E — Hospital in Germany with valid VAT number buys wheelchair trays
- Product: wheelchair trays (B2B)
- Customer: German hospital with valid VAT number
- VAT applied: 0% — reverse charge
- The hospital accounts for German VAT in its own VAT return
Example F — Business in the United States buys 50 wheelchair trays
- Product: wheelchair trays (B2B export)
- Customer location: USA (outside EU)
- VAT applied: 0% — export sale
- The buyer is responsible for US import duties and local taxes
8. VAT receipts and invoices
Every order includes an invoice with:
- our company details (Bergh Special Products B.V., KvK 09114707, VAT NL80.98.33.426.B01)
- the applicable VAT rate(s) per product
- the VAT amount in euros
- a clear breakdown of net price, VAT, and total
For B2B reverse-charge invoices, the invoice will state: "VAT reverse-charged — Article 196 of EU Directive 2006/112/EC".
For sales under the OSS scheme, the invoice will reflect the destination country's VAT rate.
If you need a VAT invoice for a previous order, please contact us at info@bspshop.com with your order number.
9. Frequently Asked Questions
Why does the same product show different VAT for me than for someone else?
VAT depends on your country of residence, your customer type (consumer or business), and whether you have a valid VAT number. The system calculates VAT automatically at checkout based on your shipping address and account information.
Why is one product 9% and another 21% — they look similar?
Dutch tax law requires that the 9% reduced rate apply only to products specifically and exclusively designed for use in, on, or for wheelchairs and other mobility aids. Products that can also be used in non-disability contexts (e.g. on regular bicycles or general equipment) must be taxed at the 21% standard rate, even if they are compatible with wheelchairs. This is determined by the product's design and intended use, not by who buys it.
I am a business but I don't have a VAT number — can I still buy?
Yes. You can purchase as a business without a VAT number, but VAT will be charged at the applicable Dutch rate (9% or 21%), without reverse charge.
My VAT number is valid but the system says it can't be verified — what should I do?
Please contact us at info@bspshop.com. Sometimes there are temporary technical issues with the VIES system. We can verify manually and adjust your invoice if needed.
I am outside the EU — will I pay extra at delivery?
Possibly. Although we do not charge VAT for orders shipped outside the EU, your local customs authority may charge import duties, local VAT or sales tax, and brokerage fees. These charges are the responsibility of the recipient, not BSP. We recommend checking your country's import rules before ordering.
What happens if I refuse a package due to customs charges?
If a package is refused or returned due to unpaid customs duties, the recipient is responsible for any costs incurred, including return shipping and the original shipping costs. Refunds for refused packages will be processed only after the package returns to us, minus shipping and customs costs we incurred.
Where can I learn more about EU VAT rules?
The European Commission provides general information at https://taxation-customs.ec.europa.eu/taxation/vat_en. For Netherlands-specific rules, see the Dutch Tax Authority (Belastingdienst) at https://www.belastingdienst.nl.
10. Contact
For VAT-related questions, please contact:
Email: info@bspshop.com
Phone: +31 (0)314 - 35 94 90
For general purchase terms, please see our Terms of Sale B2C and Terms of Sale B2B.
For shipping and customs information, please see our Shipping & Delivery Policy.
