Netherlands

On this page you’ll find everything you need to know about Netherlands VAT registration, Returns, Tax Representation and your legal obligations within Netherlands.

Looking to sell goods into Netherlands?

When to register for VAT in Netherlands

In the Netherlands you need to register for VAT if:

  • You store goods In the Netherlands
  • You sell them to consumers based in France; and
  • Your sales exceed Netherlands domestic VAT threshold

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries.

Based in a different EU Country

You need to register for VAT in Netherlands if:

  • You store your goods in the Netherlands or
  • You sell to Dutch-based consumers (non-business); and
  • Your sales exceed the Dutch distance selling VAT threshold of €100,000

Based Outside the EU

You need to register for VAT in Netherlands if:

  • You sell goods that you store in Netherlands to customers based in the EU.
  • You store goods in another EU country and surpass the distance selling thresholds to the Netherlands

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries and surpass the distance selling thresholds.
  • You store goods in other EU countries

Types of Dutch VAT

Rate Type
21% Standard
9% Reduced
0% Zero

Registering for Netherlands VAT

If a company is not established in the Netherlands and is providing ‘taxable supplies’ of goods or services in the Netherlands, it may have to obtain a non-resident VAT Number. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in the Netherlands register before commencing taxable transactions if applicable.

You will need to register for VAT in the Netherlands if you meet any of the following criteria;

  • If you are Importing goods into Netherlands from outside the European Union
  • Organising events in the Netherlands where attendees or delegates must pay admission
  • Selling goods from Netherlands which are delivered to customers outside of Netherlands (business or private customers)
  • Buying and selling goods in Netherlands (excluding domestic reverse charge)
  • Acquiring goods in the Netherlands from another EU country (Intra-community acquisitions)
  • Holding inventory in Netherlands for sale, distribution or consignment
  • Organising events in Netherlands where attendees or delegates must pay admission
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds

What are the Netherlands VAT thresholds?

  • For foreign businesses trading in France that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
  • For EU-VAT registered businesses the distance selling threshold is €100,000

Netherlands VAT Reporting

In the Netherlands all VAT registered businesses will initially start with Quarterly filings unless they meet other criteria.  Monthly returns are required if a business usually has to pay more than €15,000 in VAT per quarter. In addition other situations monthly returns may be required if a business is often late with VAT payments. Resident businesses which are liable for less than €1,883 a year and have an intra-Community supply and acquisition value of less than €10,000 are required to file annually.

Fiscal Representation

As a foreign entrepreneur you can appoint a tax representative to handle your business with the Tax and Customs Administration if you wish. If you do engage with a tax representative then you will not usually be obliged to register yourself as taxpayer for the VAT with the Tax and Customs Administration. Customs forwarding agents, who take care of import and export formalities for entrepreneurs, often act as tax representatives as well via limited fiscal licenses or article 23 licenses. The tax representative can complete VAT returns, EC Sales and reverse-charge mechanism on import.

It is mandatory to appoint a Fiscal Representative when using the reverse-charge mechanism in Netherlands for the purpose of import.

Netherlands VAT Rates

  • 21% Standard – All other taxable goods and services
  • 9% Reduced – Foodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production; some works of art, collectors items and antiques
  • 0% Zero – Taxation of gold coins; intra-community and international passenger transport by air and sea

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VAT Registration & Filings

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VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

There are a number of business documents required for VAT registration in Netherlands. These include but are not limited to; Photo ID, Incorporation Certificate, Articles of Association, Bank Statement, Local Country VAT Certificate, Registration Documents as well as a Power of attorney with your local tax agent in Netherlands.

Every business or application is seen differently by the tax administration and taken on it’s own merit which means the time to receive your VAT number differs per registration. This can normally range from anywhere between 4-8 weeks.

You should have applied for registration when you were close to the threshold or when you knew you were going to store goods, but in this scenario you will need to back date the returns to the date you surpassed the threshold and pay the VAT due and any potential fines/interest that comes with it.

Fiscal representation is only required by businesses looking to register for VAT in the Netherlands where their head office is located outside of the European Union.

In the Netherlands VAT returns are normally filed quarterly.  Monthly VAT returns are required if a business usually has to pay more than 15,000 EUR in VAT per quarter.

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