VAT in The Netherlands, home of Europe’s largest port

Q: What is the VAT rate in the Netherlands?

The Netherlands has two VAT rates: Standard (21%) and Reduced (9%).

Q: How long does it take to get a VAT number in the Netherlands?

Once the Dutch tax authorities have received your application, it takes an average of four to six weeks to process a VAT registration.

SimplyVAT were excellent right from the start - making what would have been a very complicated process simple and clear.

Jamie, New Zealand

Netherlands

Currency	Euro (EUR, €)
Languages	Dutch, English
Largest Marketplace	Bol.com
Most Popular Product Category	Fashion and Accessories
Tax Authority	Belastingdienst / Tax Authorities
VAT Rates	Standard – 21%
	Reduced – 9%

Do I need to register for VAT in the Netherlands?

The quickest way to know is to ask. Schedule a call with a member of our team and tell them about your business. They’ll help you work out whether you need to register for anything in the Netherlands.

Schedule a call

Whether you need a VAT number in the Netherlands depends on:

Where you’re based

Who your customers are (B2C or B2B)

What you’re selling (goods or services)

Where you’re selling it (on your website or an online marketplace)

And if you’re selling goods, where they are when they’re sold

My B2C business is based outside the EU

Whether you need to register for VAT in the Netherlands depends on where your goods are, and where you’re selling them.

Selling goods on your website

You have to register for VAT in any EU country where you’re storing goods. Storing goods in the Netherlands? You’ll need to register there. If your goods are warehoused elsewhere in the EU and you’re shipping them to customers in the Netherlands, you have two options:

Which registration would be better for you will depend on your current situation and your plans for your business.
Not sure which you need? Talk to us about your situation.

Book a call

Get an IOSS number in 3 days

We can get your IOSS number to you in as little as three working days. Start your registration now and start shipping to the Netherlands next week.

Get an IOSS number

Selling goods to the Netherlands on an online marketplace

Online marketplaces like Amazon or eBay are responsible for collecting and remitting the VAT on certain sales on their platforms.
Marketplaces are responsible for the VAT when:

    
    You, the seller, are based outside the EU
  
      The sale is B2C
  
      The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less
  
      Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in Canada. Your stock is in your warehouse in Edmonton, AB. Your customer in the Netherlands orders a EUR100 hat from you. Amazon charges your customer Dutch VAT and remits it to the tax authorities.

You’ll still need to register for VAT if your goods are stored in the EU (if you’re using Amazon FBA, for example).
If you’re shipping an order with an intrinsic value of more than EUR 150 to the Netherlands, you have two options:

Ship the order DAP

VAT for Amazon Pan-EU

Every day we help Amazon sellers expand their businesses into Europe through Pan-EU FBA. We take care of VAT registrations and returns, so they can concentrate on getting more sales.
Get Pan-EU VAT sorted and the best customer service on the market.

Make Pan-EU Easy

Selling Digital Services and Digital Goods to the Netherlands

For VAT purposes, the EU considered everything that’s not a physical object, a service. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.
To sell digital services to customers in the Netherlands you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services just to make sure.

Book a call

My B2C business is based in the EU

This information assumes you’re not based in the Netherlands.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything. That depends, however, on where your goods are when your customer makes their purchase.

My Goods are in Netherlands

Storing goods in the Netherlands creates a “taxable supply”. You’ll need to register for VAT in the Netherlands or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in Netherlands

If you hold stock in the country where you’re based you can choose to either register for VAT in the Netherlands, or for OSS.

Storing goods in another country creates a VAT obligation. For example, if you store goods in Germany and sell them to the Netherlands, you have a VAT obligation in both countries. You can register for VAT in both countries or skip the individual registrations and just register for OSS.

My goods are outside the EU

Register for VAT in Netherlands
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Make Pan-EU Easy

Feeling Confused? Take the EU VAT Quiz

We don’t blame you. There’s a lot of variables! Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take our QUiz

VAT on Sales to Dutch Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT
(if you store goods in the Netherlands, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to the Netherlands

If you’re based outside the EU and your customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to the Netherlands

Generally, B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a business in the Netherlands from another EU country doesn’t necessarily require you to be registered there. However, you do have to:

Be VAT registered where you’re based
Add the transaction to your EC Sales List
Verify your buyer’s VAT number on VIES

Make B2B simpler with expert advice

Only one business in a chain transaction can take advantage of a zero-rated intracommunity supply. It’s rarely clear which business that is.
Make sure you’re not paying VAT when you don’t have to with our expert advice.

Book a Call

How do I register for VAT in the Netherlands?

You don’t need to incorporate a company or have an address in the Netherlands to register for VAT. Unlike a lot of other EU States, you also don’t need a Fiscal Representative to register. You will need one if you want to apply for import VAT deferral or make certain zero-rated supplies.

You’ll need to gather some documents for your application:

A copy of your company’s articles of association
An extract from your local trade register
A copy of the power of attorney grated to your fiscal representative (if you have one)
A tax statement from the country where you’re based (if you’re outside the EU)
A copy of the ID of every person who owns the company, that doesn’t have a Dutch citizen service number (a BSN)

All of these documents will need to be translated into either Dutch, German, or English.
On average it takes the tax authority four to six weeks to process your application once they’ve received everything.

VAT Essentials: The Netherlands

Get all the Dutch VAT information you need to start selling in our downloadable guide.

Download the eBook

Dutch VAT Returns

The Netherlands has three VAT return filing frequencies: monthly, quarterly and annually. Quarterly returns are the standard frequency. Monthly returns are only available on request. If you’re regularly late paying your VAT, the tax authority may switch you to monthly filings. Annual returns are only available if you pay less than EUR 1883 a year.

The filing and payment deadline for quarterly returns is two months after the reporting period. So, if you’re filing for January to March, you have until the last working day in May to file your return.

Intrastat Thresholds Netherlands

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. You have to file Intrastat reports in the Netherlands when the amount of goods you’ve shipped across the border crosses a threshold. The Dutch national authority doesn’t publish what the threshold is. Instead, they’ll contact you when you have to start submitting reports.

Intrastat reports are really different to VAT returns. They’re transactional, reported by SKU and they require so much extra data - like weight, commodity codes and net sales value. You don't have to deal with the burden of compiling and filing them if you don’t want to. We can do it for you.

Intrastat Support

Dutch VAT Refunds

If you buy something from a Dutch supplier, or import goods into the Netherlands, you’ll be charged input VAT. You can claim input VAT back on your Dutch VAT return. When you have more input VAT than output VAT, you have the difference refunded. In the Netherlands, you can’t carry the excess forward as credit.

You should claim the VAT back in the same period that you paid it. If your supplier issues the invoice late you can deduct the VAT in the period that you received the invoice. You don’t need a Dutch bank account for a refund, but you do need an International Bank Account Number (IBAN).

Refunds when you’re not VAT registered in the Netherlands

If you’re not registered for VAT in the Netherlands, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not.

Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, Belastingdienst will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive VAT Refunds in the Netherlands

Before you can use the 13th Directive, you’ll need to register as a foreign entrepreneur. Once you have your registration number, you can apply for a refund. You’ll need to send Belastingdienst three things in addition to your application:

Copies of your invoices
Import documents
What you’re selling (goods or services)
A declaration of entrepreneurship, preferably from the tax administration in your country

Any documents you send won’t be returned to you, so if you need them for your records, send copies.

The deadline for applying for a refund is five years after the year you paid the VAT. For example, if you paid VAT in July 2024, you’ll have until the end of 2029 to make a claim.

VAT refunds for non-EU companies are admin-intensive and can take a long time. If you’d like a refund but don’t want to spend time chasing it, we can handle it for you.

Get your refund started

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Netherlands VAT FAQs

What is the VAT rate in the Netherlands?

The Netherlands has two VAT rates; Standard (21%) and Reduced (9%).

Do I need a fiscal representative in the Netherlands?

You don’t need a fiscal representative to register for VAT in the Netherlands, unless you make certain zero-rated supplies. You’ll also need one if you want to use import VAT deferral.

How long does it take to get a VAT number in the Netherlands?

Once they’ve received an application, it takes the Dutch tax authorities four to six weeks on average to process a VAT registration.

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Customer Reviews

Monika Milcarz, GB

We are using the SimplyVAT service for our EU VAT returns

We are using the Simply Vat service for ages. They never let us down. Very reliable and responsible company with great customer managers. Highly recommended.

We are using the SimplyVAT service for ages. They never let us down. Very reliable and responsible company with great customer managers. Highly recommended.

Vincent, Switzerland

A very professional firm

A very professional firm that has taken the pain away from our monthly EU VAT filings. I can only vouch for their high level of service

A very professional firm that has taken the pain away from our monthly EU VAT filings. I can only vouch for their high level of service and quick response time to our various questions. What a difference from our previous provider (VatGlobal). Do not hesitate to use them.

James Hole, Portugal

Making life simpler

The world of EU VAT registration is fraught with complexity and unseen hurdles. SimplyVAT navigated all of this for us

The world of EU VAT registration is fraught with complexity and unseen hurdles. SimplyVAT navigated all of this for us efficiently and effectively, indluding extracting refunds!
Communication was excellent!

Naja Hendriksen, GB

Brilliant support!

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT -

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT - from the initial client call, to signing up, to registering with the EU for VAT - I've had excellent support.

Especially the calls I have had with Tamara and Debbie have been priceless, they walked me through my VAT return step-by-step, using language I could understand (translating TAX-lingo whenever needed).

With their guidance and reassurance I feel confident my business will run smoothly, with all EU VAT requirements met. Can't recommend SimplyVAT enough

Michael

“Their tailored advice streamlined our VAT processes significantly.”

SimplyVAT provided exceptional service from day one. Their team took the time to understand our business needs and offered tailored advice

SimplyVAT provided exceptional service from day one. Their team took the time to understand our business needs and offered tailored advice that streamlined our VAT processes. Communication was always prompt, and their support made a complex task feel straightforward.

Emma

“SimplyVAT’s expertise helped us expand confidently into new markets.”

As a small business looking to expand internationally, we were overwhelmed by VAT regulations. SimplyVAT’s team guided us through every step

As a small business looking to expand internationally, we were overwhelmed by VAT regulations. SimplyVAT’s team guided us through every step with confidence and professionalism. Their expertise gave us the assurance to enter new markets without worrying about compliance issues.

James

“SimplyVAT’s responsive team kept our VAT filings on schedule.”

Working with SimplyVAT has been a game-changer for our business. Their team is incredibly responsive, ensuring all our VAT filings are submitted on time without any hassle.

Working with SimplyVAT has been a game-changer for our business. Their team is incredibly responsive, ensuring all our VAT filings are submitted on time without any hassle. They’ve taken a huge weight off our shoulders, allowing us to focus on growth.

Sarah

“Their clear guidance turned VAT complexity into a manageable task.”

I was dreading dealing with VAT for our growing e-commerce business, but SimplyVAT made it so much easier. T

I was dreading dealing with VAT for our growing e-commerce business, but SimplyVAT made it so much easier. Their team provided clear, step-by-step guidance and was always available to clarify doubts. It’s rare to find a service that combines expertise with such approachable support.

Mark

“SimplyVAT’s proactive support saved us hours on VAT compliance.”

SimplyVAT has been a fantastic partner for our business. Their team is always proactive, answering questions before we even ask them, and their expertise

SimplyVAT has been a fantastic partner for our business. Their team is always proactive, answering questions before we even ask them, and their expertise has saved us countless hours on VAT compliance. Highly recommend their services to any business looking to simplify their tax processes.

SimplyVAT customer

“SimplyVAT’s platform made VAT compliance simple and stress-free.”

Really smooth process from start to finish. I represent a Kiwi company entering the EU market and looked around at options for helping sort VAT.

Really smooth process from start to finish. I represent a Kiwi company entering the EU market and looked around at options for helping sort VAT. SimplyVAT were excellent right from the start - making what would have been a very complicated process simple and clear. Clear communication and a nice backend portal made the process run smoothly.

Ajay

“Liza and Sonja delivered flawless VAT compliance support.”

Flawless service, by SimplyVAT have had excellent service first by Liza and then Sonja. Both have been amazing

Flawless service, by SimplyVAT have had excellent service first by Liza and then Sonja. Both have been amazing

Christoffer

“SimplyVAT quickly understood our needs for seamless e-commerce VAT solutions.”

Amazing experience! This is a game changer for those in the E-commerce space etc. They quickly understand your needs and finds the best approach.

Full Review: Amazing experience! This is a game changer for those in the E-commerce space etc. They quickly understand your needs and finds the best approach. Would highly recommend

David

“Vittoria’s exceptional care ensures our VAT filings are always on track.”

We have been working with Simply VAT for years now. We always get a great service from them and Vittoria always looks after our account really well.

We have been working with Simply VAT for years now. We always get a great service from them and Vittoria always looks after our account really well.

Anthony

“Vittoria’s thorough communication restored our faith in SimplyVAT’s service.”

Our account manager, Vittoria, provides a consistently high level of communication and service, which. She is very quick at replying and is very thorough in her responses as well.

Our account manager, Vittoria, provides a consistently high level of communication and service, which. She is very quick at replying and is very thorough in her responses as well. Our previous account manager wasn't great and we were considering leaving SimplyVAT, but to her credit, Vittoria came in and restored our faith in the company. Thanks again 🙂