So what is this fee?

Dutch law gives everyone the right to copy music, films, or other media for personal use. Think of it as the legal right to rip a CD or save something for offline use.

Artists and rights holders lose income when that happens. So instead of chasing individual consumers (obviously impossible), the government created a compensation mechanism. It's called the thuiskopieheffing, literally "home copy levy." Manufacturers and importers pay a per-device fee, which gets built into the retail price. You, the end buyer, cover it indirectly.

Which devices?

Smartphones, tablets, laptops, PCs, external hard drives, USB sticks, e-readers, and portable audio/video players. Blank CDs and DVDs dropped off the list years ago. Downloads from paid streaming services like Spotify or Netflix are also excluded, following a 2022 Den Haag appeals court ruling - though the question is still working its way through the EU courts.

The 2025 rates

These are set by SONT (Stichting Onderhandelingen Thuiskopievergoedingen, the negotiating body for the levy). All figures exclude VAT.

Refurbished devices have been at a 40% discount since 2021. The 2025 rates have been extended into 2026 while SONT completes a broader review.

Who actually owes it?

The primary obligation sits with importers and manufacturers. You import devices, you register with Stichting de Thuiskopie, you declare volumes, you pay.

But resellers aren't automatically in the clear. Under Article 16ga of the Copyright Act, if Stichting de Thuiskopie asks, you need to prove the levy was already paid earlier in the chain. You do that by producing your purchase invoices or identifying the original importer or manufacturer. Can't prove it? You pay it yourself.

Ask your supplier to note on the invoice that the levy has been paid. Most won't do it automatically. Most businesses don't ask.

The corporate market problem

A 2025 Dutch appeals court ruling caught a lot of refurbished sellers off guard.

Most refurbished smartphones and laptops start life in corporate leasing cycles. A company uses them for two or three years, returns them, and they get refurbished and resold. When the company originally bought those devices, it was for professional use. No consumer levy was charged at that point.

The court ruled that when those devices are resold to consumers, the levy is owed again. Fresh obligation. If you source stock from corporate channels, directly or through Refurbed or BackMarket, this applies to you.

Enforcement

Stichting de Thuiskopie does random audits. They visit trade fairs, check businesses in person, and monitor online. If you have a formal contract with them, you're also required to submit an annual accountant's statement or provide transaction data directly, up to twice a year.

Importers and manufacturers who get caught without proper declarations face back-payments and potential legal proceedings. Non-filing is classified as a criminal offence. Resellers who can't document their chain face civil liability for the unpaid levy.

Exemptions

Two situations where you're off the hook:

1. You're buying devices for your own business use and not reselling them. Companies buying laptops for employees qualify as "professional end users." You can register and buy levy-free from registered suppliers, or claim a refund after the fact.

2. You're exporting devices out of the Netherlands. If the device never reaches a Dutch consumer, the levy doesn't apply. You'll need export documentation to prove it.

What to keep on file

For every transaction: purchase invoices showing your supplier's details as importer or manufacturer, a record of whether devices were sold to consumers or businesses, export documents where applicable, and any levy confirmation from your supplier showing it was paid upstream.
Stichting de Thuiskopie can request records going back years. The invoice trail is your defence.

A note from Verbrio: the most common issue we see with refurbished retailers isn't that they ignored this. It's that they can't find the right invoices fast enough when an audit request lands. Verbrio helps Dutch SMEs store and retrieve business documents so that when this happens, you're not scrambling. verbrio.com