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.
There are a number of reasons why a Dutch VAT number may be required including;
It is not always necessary to register such as in the following situations;
If your company is established in an EU country other than the Netherlands, you may be able to use the Union