- VAT REGISTRATION & RETURN
VAT Registration In Netherlands
Overview
VAT rules in the Netherlands are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates – in the Netherlands, the standard rate is 21%. A reduced rate of 9% applies to specific goods/services.
Dutch VAT Key Points:
A valid VAT registration is essential for storing inventory in the Netherlands, regardless of your business location
Regular VAT returns must be filed as per the frequency required by the Dutch Tax Authority – this is usually quarterly
If your business is based in the EU, you can also use One-Stop-Shop (OSS)
Dutch VAT Rates & Exemptions
The standard VAT rate in Netherlands is 21% and it applies to most goods and services. It’s locally referred to as Belasting op de Toegevoegde Waarde (BTW) and the amount due is always included in the final retail price.
Additionally, some transactions are zero-rated and are therefore exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
Registration
If your business trades taxable goods/services in the Netherlands, or is intending to store inventory in a Dutch-based warehouse, you’re required to register for VAT.
If your business is based outside the EU, a fiscal representative is required to apply for Dutch VAT.
VAT Filing Returns & Deadlines
VAT Filing Frequency
The standard filing frequency for periodic returns is calendar quarterly.
In some cases, the frequency can be changed to monthly or annually depending on individual circumstances.
VAT Filing Deadlines
The filing deadline for periodic returns is on the last working day of the second month following the return period.
If you need to file an annual return, the deadline is the 31st March of the following year.
Payment must be made at the same time.
Ecommerce Selling
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
VAT Registration Process
- Eligibility
- Verify that you need to apply for VAT
-
Fiscal
Representation
- Check whether you need to appoint a fiscal representative
- Submission
- Submit your application, along with any supporting evidence
- Result
- Receive and verify your VAT number
- Start Selling!
- Start business in your intended market!
VAT Filing & Return Deadlines
- Filing of VAT Returns
The standard filing frequency for periodic returns is calendar quarterly.
In some cases, the frequency can be changed to monthly or annually depending on individual circumstances.
- VAT Return Deadlines
The filing deadline for periodic returns is on the last working day of the second month following the return period.
If you need to file an annual return, the deadline is the 31st March of the following year.
Payment must be made at the same time.
- Advice for Ecommerce Sellers & Marketplaces
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
Effortless Compliance with TBA Global
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Registration
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Declaration & Reporting
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Relevant Articles
Frequently Asked Questions
From the point your application is submitted, on average it will usually take at least a couple of months for your application to be processed.
We would recommend that applicants wait at least 2 months before following up with the tax authority for a status chase, as most VAT numbers are released within this timeframe.
The standard rate of VAT is 21%. A reduced rate of 9% applies to specific goods and services.
A fiscal representative is not required.
The standard filing frequency is calendar quarterly. Payments must be made at the same time.
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