Netherlands VAT Registration

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VAT Registration

For foreign businesses not located in the EU who trade within the Netherlands, the threshold for VAT registration is NIL.

For EU VAT registered businesses who supply distance sales from their home country to the Netherlands or other EU countries there is now an EU-wide threshold of €10,000 before a VAT number is required at destination. EU businesses may also benefit from the simplification One Stop Shop scheme and avoid needing a Dutch VAT number.

When to register for Dutch VAT

There are a number of reasons why a Dutch VAT number may be required including;

  • Storing goods in a fulfilment centre/warehouse
  • Importing goods
  • Chain transactions/Dropshipping
  • Concerts/Seminars or any local land related activities
  • Intra-community supply/acquisitions

When NOT to register for Dutch VAT

It is not always necessary to register such as in the following situations;

  1. You are an entrepreneur from another EU country and you are not obliged to submit a VAT return.
  2. You are an entrepreneur from another EU country and you would like to claim refund of VAT. Then you do not need to register with us and you can submit a claim for refund in your own country.
  3. You meet the following conditions:
    • You supply goods that are already in the EU to customers in the Netherlands who are not required to submit a VAT return, such as private individuals.
    • Your company is located outside the EU.
    • You are registered for the Union scheme in an EU country other than the Netherlands.
    • You submit your VAT notification via the One Stop Shop of the Union scheme.
  4. You meet the following conditions:
    • Your company is located outside the EU.
    • You supply goods via a digital platform to customers in the Netherlands who are not required to submit a VAT return, such as private individuals.
    • The platform fiction applies.
  5. You meet the following conditions:
    • Your company is located outside the EU.
    • You provide services to private individuals for which you have to pay VAT in the Netherlands.
    • You are registered for the non-Union scheme in an EU country other than the Netherlands.
    • You submit your VAT notification via the One Stop Shop of the non-Union scheme.

If your company is established in an EU country other than the Netherlands, you may be able to use the Union

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