Explanation of method

The size of online purchases by Dutch consumers in foreign EU webshops is calculated on the basis of VAT declarations. Filing VAT returns in the Netherlands is compulsory for companies selling products to Dutch consumers from other countries, with a threshold amount of 100 thousand euros in annual turnover. It is not compulsory for those companies with an annual turnover in the Netherlands which falls below this amount.
For now, the research focuses on foreign webshops selling more than 100 thousand worth of goods to Dutch e-shoppers. As a result, the total amount spent by Dutch consumers in European webshops is underestimated. CBS does not know the size of this underestimation. 

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