EU VAT REGISTRATION
VAT in the NETHERLANDS
VAT registration in the Netherlands
The Netherlands introduced its value added tax (VAT) system in 1968. It harmonized this system with the rest of the European Union (EU) in 1979. It is managed by the Dutch Tax Office and is based on the original Dutch VAT law.
Any non-resident entrepreneur supplying goods in the Netherlands may be subject to Dutch VAT registration, compliance with local laws, Dutch returns, Intrastat and other declarations. However, there is widespread application of the principle of simplifying reverse charge and deferred VAT schemes for goods.
VAT registration in the Netherlands for companies:
Foreign companies can register for VAT in the Netherlands without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold in the Netherlands for the registration of foreign entrepreneurs. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know you need to register VAT in the Netherlands, do not hesitate and contact us, we will help you.
When is VAT registration in Austria required?
⇒ imported goods sent to the European Union via France;
⇒ purchase and sale of products in France;
⇒ warehousing goods in France;
⇒ sale of goods from France to other EU countries;
⇒ sending goods between and to another EU member state (intra-Community supplies)
⇒ own delivery of goods.
How can I register VAT in Netherlands?
Application for VAT registration to be completed via the public administration page in the Netherlands(Belastingdienst). Foreign taxpayers who do not have a permanent residence or permanent place of business in the Netherlands receive a Dutch VAT number only if they apply for it separately and if they provide goods or services in the Netherlands.
What documents do we need to register VAT?
In order to register a foreign company for VAT purposes in the Netherlands, we need the necessary documents to do so. These are usually documents such as:
⇒ copy of an excerpt from the commercial register (KRS);
⇒ original registration certificate as a taxpayer;
⇒ articles of association;
If you need help with the registration, please do not hesitate and contact us.
Do you have any questions about VAT registration in Netherlands?
Do you have any questions about the Dutch VAT registration for your company? Not sure if your company must be registered for VAT in Netherlands? If so, contact us via our contact form.
|Local VAT no.||NL + 12 characters|
|Mail order threshold||100 000 € netto yearly|
|Składanie deklaracji VAT||monthly and quarterly|
|Annual declaration||Yes (until March 31 of the following year)|
|Waiting time for registrations||Up to 2 months|
|Standard VAT rate||21%|
|Reduced VAT rate||9%|
|European Union Member State||yes, since 1968|