Dutch VAT registration

What are the Dutch VAT registration thresholds?

For foreign businesses trading in the Netherlands that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet to consumers in the Netherlands, the VAT registration threshold (distance selling) is €100,000 per annum.

Is a Dutch fiscal representative or agent required?

In accordance with the EU VAT Directives, a local Dutch fiscal representative or agent is not required by a company resident in another EU member state and such companies may register directly with the Dutch Revenue. However, a fiscal representative, who is jointly liable for the Dutch VAT, is required by the Dutch Revenue for non-EU companies.

What information is required to get a Dutch VAT number and registration?

The Dutch tax office will require the appropriate forms to be completed, and submitted with the following documentation:

  • VAT certificate to prove the business is registered for VAT elsewhere
  • Articles of Association.
  • An extract from the company’s national trade register.

Where should Dutch VAT registrations be submitted?

Foreign companies should submit their registration to the tax office in Heerlen at the following address:

Kantoor Buitenland/Belastingdienst Limburg
Postbus 2865
6401 DJ Heerlen
The Netherlands

What is the format of a Dutch VAT number?

Once the registration has been granted, which usually takes less than two weeks, a unique Dutch VAT number is allocated to the company.  All EU member states have a fixed format for their VAT numbers.  In the Netherlands, it includes 9 digits and the prefix NL.

Dutch Number Format

Country Code NL
Format 123456789B01 or 123456789BO2
Characters 12 characters. The 10th character is always B
Notes Companies forming a VAT Group have the suffix BO2

What next?

Once a business has its VAT number, it is free to commence trading, and charging Dutch VAT.  It must comply with the Dutch VAT compliance rules, and file regular returns (see Dutch VAT Returns briefing).

Latest Dutch news

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...