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Scrapping inventories abroad

Hello, our company trades 3D  printers and import from outside EU.

Recently, we shipped back some products to Thailand for repairing but now the factory confirms some of them can not be repaired. We would like to scrap/destroy those directly in Thailand without shipping back to NL. Is there any regulation by the dutch commercial law or dutch GAAP?

Do we need to hire a notary or local chartered accountant?


Thank you in advance!


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Hi Windee,

Your question is related to be able to show in your tax returns that these goods turned out to be a cost? And what documented proof or invoices you might need for that? 


As a general rule, if you suffer any damages, a written statement would suffice under normal circumstances. A tax inspector might ask for an insurance company statement (in case of unforeseen damages), a statement from an accountant or similar of such proof. 


Commercially of course it does not make sense for you to ship broken products back and them to scrap them. 

Intercompany Solutions is assisting foreign entrepreneurs with Tax, accounting and legal requirements of opening a company in the Netherlands.


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