Dutch VAT registration

There is no VAT registration threshold for non-resident businesses trading in the Netherlands — any taxable activity typically requires VAT registration prior to commencing business operations.

For EU-based businesses selling goods to Dutch consumers, the €10,000 EU-wide distance selling threshold applies when using the One-Stop Shop (OSS) scheme. Once this threshold is exceeded across all EU B2C sales, VAT must be accounted for in the Netherlands either via OSS or local VAT registration. 

For Dutch-resident businesses, there is no domestic VAT registration threshold — all entities conducting taxable activities must register, regardless of turnover.

• Importing goods into the Netherlands when acting as the importer of record
  
• Buying and selling goods within the Netherlands, particularly when local reverse charge does not apply
  
• Holding stock or using fulfilment centres in the Netherlands (e.g., Amazon FBA or similar models)
• Conducting intra-community acquisitions or dispatches involving Dutch territoryOrganising events, conferences, or exhibitions in the Netherlands with paid admission
• Providing digital, telecom, or broadcasting services to Dutch consumers (if not using OSS)Supplying installation or assembly services in the Netherlands
  

Foreign entities must generally provide the following:

• Confirmation of no permanent establishment in the Netherlands
• Corporate documents (certificate of incorporation, articles of association, VAT certificate from country of establishment)
• A Dutch tax registration form (Opgaaf Startende Onderneming or equivalent) 
• Dutch bank account details for VAT refunds, if applicable
• Proof of business activities in the Netherlands (e.g., contracts, invoices, shipping documents)

Non-EU businesses are not required to appoint a fiscal representative in the Netherlands, although they may do so voluntarily. 

Applications are submitted to the Belastingdienst (Dutch Tax and Customs Administration), typically by post. Online registration is not available for non-resident businesses. 

• Structure: NL + 9 digits + B + 2 check digits (e.g., NL123456789B01)
  
• The number includes a country code (NL), a unique identifier, and a suffix
• VAT numbers can be validated through the EU’s VIES system

Domestic businesses typically receive their VAT number (btw‑id) within 1 to 2 weeks of submitting the required documentation. For foreign businesses or more complex cases, the process may take 2 to 4 weeks or longer if additional verification is required. Once VAT registered, businesses must comply with Dutch VAT obligations:

• Filing monthly, quarterly, or annual VAT returns based on business size
• Submitting EC Sales Lists (for intra-EU transactions)
• Maintaining accurate and complete VAT records
• Issuing compliant Dutch invoices
• Making timely VAT payments

Noncompliance can lead to penalties, interest charges, or delayed VAT refunds.