If you sell or are planning to sell goods in Europe, the Netherlands should be your next expansion target. 

Whether you are an international seller looking for the most efficient route into the European Union, a UK-based retailer navigating post-Brexit logistics, or an Amazon seller responding to changes in the Pan-European FBA programme, a Dutch VAT and EORI registration is fast becoming a critical piece of the compliance puzzle.

The Gateway to Europe 

Rotterdam is the largest port in Europe, handling over 14.2 million TEU of container freight in 2025 and consistently leading the European Union in port activity. As the definitive import hub for the EU, a vast majority of the freight handled in Rotterdam represents inward transport destined for the wider European market. 

Schiphol Airport reinforces this position, processing roughly 1.47 million tonnes of air cargo annually and firmly cementing its status as one of the busiest and most critical air cargo hubs on the continent.

There are two practical consequences for businesses: 

• For businesses that store goods in the Netherlands (whether in their own warehouse, a third-party logistics facility, or an Amazon fulfilment centre) a Dutch VAT registration will be required. 
• If the Netherlands is being used purely as a transit point under customs transit procedures, with goods routed onward to another EU country without being released to free circulation in NL, an EU EORI registration is required.

Post-Brexit UK Sellers

Since the UK left the EU Single Market on 1 January 2021, British businesses selling into the EU have faced multiple obstacles: customs declarations, import VAT, and the risk of their customers being hit with unexpected charges at delivery. 

The commercial impact has been considerable.  UK retail exports to the EU have fallen by £5.9 billion since Brexit, with clothing and footwear exports down more than 60% between 2019 and 2023.

The response from British businesses has been to establish EU-based fulfilment operations.  Three markets are regularly selected by UK businesses seeking to establish an EU fulfilment base: the Netherlands, Germany, and Poland. 

The Netherlands frequently leads as the most preferred destination due to its extensive port access, proximity to the UK via cross-Channel freight routes, and a predominantly English-speaking business environment.

Amazon Pan-EU Programme

Earlier in June 2025, Amazon made a change that every FBA seller using the Pan-European programme needs to be aware of.  As of 25 June 2025, the Netherlands became a mandatory fulfilment country within the Pan-EU programme, joining Germany, France, Italy, and Spain as the five compulsory markets. Sellers who do not maintain active listings on Amazon.nl are no longer eligible for the programme. 

This is significant for VAT compliance.

The Pan-EU programme works by allowing Amazon to redistribute inventory across its EU fulfilment network to optimise delivery speeds.  This means that stock may eventually be stored in the Netherlands, even if sellers do not specifically target Dutch customers. 

Once inventory is held in an Amazon fulfilment centre in any EU market, you have a VAT registration obligation in that market.

Amazon opened its first Dutch fulfilment centre in 2023, and its investment in Netherlands logistics is expected to grow. As that footprint continues to expand, it is likely that Amazon will eventually start encouraging sellers to store inventory in the Netherlands to further optimise lead times and fulfil customer demand.  

Proactive registration can help ensure that sellers remain prepared for the latest developments, with minimal disruption. 

Why choose TBA Global?

We’re a specialist compliance firm with deep expertise in European Union markets.  Besides VAT and EORI registration and filing, we also offer an extensive range of other services designed to help you expand your business effortlessly, such as Extended Producer Responsibility, product certification (EU CE and UK CA) and representation (EU/UK Responsible Person) and much more. 

Whether you are a UK seller establishing your first EU foothold, an international brand expanding through the Netherlands, or an Amazon FBA seller navigating the Pan-EU changes, our team is ready to help. 

TBA Global is your one-stop shop for your compliance needs – schedule a free consultation with our team for more information.