VAT in the Netherlands – get registered and file correctly

If, as a foreign company, you intend to sell to or trade with the Netherlands, you must deal with Dutch VAT (known locally as *BTW*). As a general rule, foreign companies without a permanent establishment in the Netherlands must register for VAT as soon as they make a taxable sale in the country; there is no turnover threshold. The standard rate is 21%, and VAT is normally reported to the Dutch authorities on a quarterly basis. Furthermore, if you import goods into the EU via the Netherlands, you can defer import VAT using an Article 23 license.

Do you need to register for VAT in the Netherlands?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit Dutch VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into the Netherlands from countries outside the EU.
• Purchase and sale of goods within the Netherlands (except under the domestic reverse charge mechanism).
• Sale of goods from the Netherlands to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in the Netherlands from other EU countries.
• Inventory in the Netherlands—for example, with Amazon—for sale, distribution, or consignment.
• Events in the Netherlands where participants pay an admission fee.

If you are unsure whether your specific activity triggers a registration requirement, please contact us before you begin. We speak the language and know the local procedures.

VAT in the Netherlands – rates and key figures

Conditions	Detail
Standard rate	21 %
Reduced rate	9% (including food, medicine, books, and newspapers)
Zero rate (0%)	Including, among other things, intra-EU supplies of goods and exports outside the EU.
Registration threshold	None for foreign companies without a permanent establishment
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	NL + 9 digits + B + 2 digits, e.g. NL123456789B01
Reporting period	Normally quarterly. Monthly or annually may be considered, depending on revenue.
Fiscal representative	Non-EU companies can in certain cases register directly, but must have a fiscal representative to use Article 23.

The standard rate of 21% applies to most goods and services. The reduced rate of 9% covers, among other things, food, medicines, books, newspapers, and periodicals, as well as certain painting and plastering work on homes. Exports outside the EU and supplies to other EU countries are generally zero-rated.

Import via the Netherlands and Article 23 license

The Netherlands serves as an attractive gateway to the EU for imports, notably via Rotterdam. With an Article 23 license, you can defer import VAT; instead of paying it in cash at customs, you declare it in your Dutch VAT return. This significantly improves your cash flow, as the VAT is both declared and deducted in the same return. However, an Article 23 license requires Dutch VAT registration, and for foreign companies, it necessitates the appointment of a fiscal representative. We can help assess whether this scheme is suitable for you and assist in obtaining the license.

E-commerce and webshop for the Netherlands

If you sell to Dutch consumers via an online store, your obligations depend on where your goods are located. In the case of pure distance selling from a warehouse in another EU country, you can use OSS – One Stop Shop, when your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for Dutch VAT via a single EU return instead of registering in each country.

If, on the other hand, you hold inventory in the Netherlands—for example, via an Amazon Fulfillment Center or other local storage—OSS alone is not sufficient. In that case, you must obtain a proper Dutch VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade and reverse charge

For B2B transactions, an extended reverse charge mechanism applies to a range of services in the Netherlands. This means that, in certain cases, the Dutch buyer accounts for the VAT themselves, which can reduce the need for local registration. However, the rules are specific and depend on the nature of the goods or services. If you sell to private individuals or maintain stock in the country, the situation differs, and a specific assessment is required.

VAT refund in the Netherlands

If your company has incurred VAT-inclusive expenses in the Netherlands, you can often reclaim the VAT paid, even if you are not VAT-registered there. Refunds are typically available for trade fair and conference expenses, hotels, fuel, car rentals, taxis, and advertising, as well as purchases of goods and services. We help you assess what can be reclaimed and assist with the actual... VAT refund.

How TIMEVAT helps you in the Netherlands

TIMEVAT is a foreign specialist firm in finance and exports with many years of experience handling VAT across Europe. We speak the language, know the local procedures, and have easy access to the Dutch authorities. We act as your extended arm to the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire Dutch VAT registration process, including the fiscal representative and Article 23 license, where applicable.
• Filing and Compliance: We handle your ongoing VAT returns and EU sales lists, ensuring compliance with deadlines and formats.
• VAT Refund: We identify reimbursable expenses and reclaim the Dutch VAT paid on your behalf.

Frequently asked questions about VAT in the Netherlands