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 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....