Netherlands VAT

The Netherlands brought in its Value Added Tax (VAT) regime in 1968.  It harmonised this system with the rest of the European Union (EU) in 1979.  It is administered by the Dutch Revenue, and is based on the original Dutch VAT law with subsequent administrative decisions and rulings.

Any non-resident trader supplying goods in the Netherlands may face the obligation to Dutch VAT register, comply with the local laws, complete Dutch returns, Intrastat and other declarations.  There is however a common use of the reverse charge simplification rule, and import goods VAT deferment schemes.

Should you register for Dutch VAT?

There are a number of trading situations which typically require a foreign business to register with the Dutch tax authorities.  These follow the broad EU VAT rules, and include:

  • Importing into the EU through the Netherlands, although there are some limited liability fiscal representation schemes which can be used instead
  • Buying and selling goods in Netherlands if the customer is not Dutch VAT registered (if they are, then reverse charge applies, and no registration is required).
  • Holding goods in consignment in the Netherlands – special licenses may be used instead.
  • Selling goods on the internet to Dutch private individuals
  • Holding live exhibitions, events or training in Netherlands.
  • If a company is otherwise a non-VAT trader, but is receiving services in Netherlands under the reverse charge rule.
  • The self supply of goods.

There is a very limited requirement to VAT register non-resident companies if they are providing services.  This follows the 2010 VAT Package simplification.

Note that providers of electronic, broadcast or telecoms services to consumers in the Netherlands only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 28 member states.

If you do need to VAT register, read our Dutch VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.

There may be further exemptions from the requirement to VAT register in the Netherlands that you should consider.  Please read our Dutch VAT Reverse Charge briefing.

Latest Dutch news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Netherlands introduces VAT threshold

December 04, 2018

The Netherlands is to introduce a €25,000 annual VAT registration threshold from 1 January 2020

Netherlands pilot pre-completed VAT returns

September 16, 2018

The Netherlands is running a pilot scheme to accept small entrepreneurs’ financial transactions online, and provide a completed draft VAT return for them to....