Holland (The Netherlands)

If a company not established in Holland (The Netherlands) is providing ‘taxable supplies’ of goods or services in Holland, it may have to obtain a non-resident Holland export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Holland export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Holland assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Holland. Some of the most common examples are:

• Importing goods into Holland from outside the European Union
• Buying and selling goods in Holland (excluding domestic reverse charge)
• Selling goods from Holland which are delivered to customers outside of Holland (business or private customers)
• Acquiring goods in Holland from another EU country (Intra-community acquisitions)
• Holding inventory at Amazon or other in Holland for sale, distribution or consignment
• When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Holland, you should contact TIMEVAT immediately. We speak the language, have easy access to the Holland authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT Rates		VAT Designation	VAT Number Format	Distance Selling Threshold	Intrastat Threshold
21%	(Standard)	BTW	NL12345678901	€ 10,000 *)	€ 5.000,000	(Arrivals)
9%	(Reduced)				€ 1,000,000	(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

VAT return periods
Normally quarterly but monthly or annually can be considered depending on turnover

Annual returns
No

EC Sales Lists frequency
Monthly or quarterly

EC purchase lists
No

Other reporting requirements
No

Reverse charge
Services provided by a non-established to a VAT registered customer in the Netherlands are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Holland.

Fiscal repræsentation
A business established in a country outside the EU may appoint a tax representative or, in some cases, can register directly for VAT in Holland.