Dutch VAT Registration Guide 2025: How to Get a VAT Number in the Netherlands

The Netherlands is a strategic EU hub thanks to Rotterdam Port and Schiphol Airport, making it popular for importing, storing and distributing goods across Europe. If you store goods in NL, import via NL, or sell to Dutch customers, VAT registration is often required. This guide explains when you need a Dutch VAT number, how to register, what to file, and what’s changing in 2025–2026—with answers to frequent questions.

Who Needs to Register for VAT in the Netherlands?

Resident vs Non-resident Businesses

1. Resident businesses (those with headquarters or branch in the Netherlands) almost always require VAT registration.
2. Non-resident (foreign) businesses doing taxable activities in NL also need to register. “Doing business in the Netherlands” includes: storing goods in NL, importing goods into NL, or selling goods / services to Dutch customers.

No Turnover Threshold for Foreign Sellers

One key recent update: non-Dutch businesses no longer benefit from a turnover threshold for NL VAT registration. If your activities fall in scope (importing, storing in NL, direct sales), registration is mandatory regardless of volume.

Distance Selling Threshold & OSS

For EU-based sellers using OSS (One-Stop Shop), the EU threshold (€10,000) still applies for cross-border B2C sales. But that does not exempt you from NL VAT if you store goods or perform local operations in NL.

In short, you generally need a Dutch VAT registration if you:

1. Store goods in the Netherlands (e.g., Amazon FBA/3PL).
2. Import goods into the EU via the Netherlands.
3. Sell B2C to Dutch consumers and exceed the EU-wide OSS threshold of €10,000 in total cross-border B2C EU sales (goods + TBE services). OSS doesn’t cover local Dutch activities.
4. Make intra-EU supplies from the Netherlands (often triggers ICP reporting).

For non-resident businesses, there is no local turnover threshold—if your activities are taxable in NL (e.g., storage/import/local supply), you must register.

VAT Rates & Exemptions

Current VAT Rates (2025)

1. Standard rate: 21% — applies to most goods and services.
2. Reduced rate: 9% — for certain goods/services such as food, books, medications, hospitality, cultural events, etc.
3. Zero rate (0%) — for exports outside the EU or certain intra-EU supplies.

Exemptions & Small Business Scheme

1. Some services (education, medical, welfare) are exempt.
2. The Netherlands offers a Small Business Scheme (KOR / kleine ondernemersregeling) for businesses with turnover under €20,000 per year. Those who opt in do not charge VAT nor file regular VAT returns (but then they can’t deduct input VAT).

Note on Non-Resident Businesses (2025 Update): As of January 1, 2025, businesses established in another EU country (without a fixed establishment in NL) are generally eligible to apply for the KOR in the Netherlands if their NL turnover is below €20,000 and their total EU turnover is below €100,000 (EU-KOR).

How to Register for VAT in the Netherlands

Required Documentation

You’ll typically need:

1. Business registration or incorporation documents
2. Description of business activities
3. Identification documents (directors / owners)
4. Articles of association or similar
5. Proof of your operations that involve the Netherlands (e.g. warehouse, logistics contracts)
6. Link(s) to your store(s) on e-commerce platforms (e.g., Amazon, Shopify, eBay)

Registration Process & Timeline

1. For domestic businesses, VAT registration is often tied to your registration with the Chamber of Commerce (KVK). The Belastingdienst (Dutch Tax Authority) will review and issue the Dutch VAT ID (btw-id).
2. For foreign businesses, especially non-EU, registration is handled via a specific “application for foreign entrepreneurs” process with the Belastingdienst. You may need a Dutch fiscal representative.
3. Processing time: Typically 6 to 8 weeks

VAT Number Format

Dutch VAT number (btw-id) format: NL + 9 digits + “B” + 2 digits (e.g., NL123456789B01). The “B” is fixed in the 10th position.

Fiscal Representative in the Netherlands

1. EU businesses: No fiscal representative required for VAT registration.
2. Non-EU businesses: Can register directly, but a fiscal representative is mandatory if you want to use the Article 23 Import VAT Deferment (deferring import VAT at customs).
3. Optional use: Many non-EU sellers still appoint one to simplify filings, handle Dutch-language communication with the tax office, and ensure compliance.

In short: You don’t always need a fiscal rep, but for importers and non-EU sellers, it can be essential for cash flow and compliance efficiency.

Filing, Returns & Deadlines

Filing Frequency

1. Usually quarterly, though businesses with large VAT amounts may be required to file monthly.
2. In specific conditions where VAT liability is low, annual returns are possible.

VAT Filing Deadlines in the Netherlands

VAT-registered businesses in the Netherlands must file returns on time to avoid penalties and interest. The standard deadlines are:

Monthly or Quarterly returns

1. Must be filed and paid by the last day of the month following the reporting period.
2. Example: Q1 (Jan–Mar) must be filed by April 30; January (monthly filer) by Feb 28/29.

For foreign (non-resident) businesses

1. Typically have up to two months after the end of the period to submit and pay.

Annual returns (limited cases)

1. Due by 31 March of the following year.

Submission Window: 24th Rule (new enforcement)

1. A recent enforcement change: Dutch VAT returns cannot be submitted before the 24th day of the month in which the return period ends. Submissions made too early will be automatically rejected and must be refiled.

Other Reporting Obligations

1. ICP Declaration (Intra-Community Supplies): Required when you supply goods from NL to other EU countries.
2. Reverse Charge (Verleggingsregeling): For certain domestic or cross-border services, the VAT accounting may shift to the customer.

Penalties & Interest

1. Late filings or late payments incur fines and 4% interest on outstanding VAT.
2. Misdeclarations may lead to fines up to several thousand euros.

What is Reverse Charge in the Netherlands?

The reverse charge mechanism shifts the responsibility for reporting VAT from the supplier to the customer (the buyer). Instead of the supplier charging VAT, the buyer accounts for both input and output VAT in their own VAT return.

This system is widely used in the Netherlands, especially in B2B cross-border transactions and certain domestic situations.

When Does Reverse Charge Apply?

In the Netherlands, reverse charge applies in several common scenarios:

1. Cross-border B2B transactions within the EU
2. If a Dutch business purchases goods or services from another EU country, the supplier invoices without VAT. The Dutch customer must account for VAT in their Dutch return.
3. Services from non-EU suppliers
4. When Dutch VAT-registered companies buy services such as software, consultancy, or other digital services from non-EU providers (e.g., US, UK), they must self-account for VAT under the reverse charge.
5. Domestic reverse charge in specific industries
6. The Netherlands also uses reverse charge within its borders for high-risk sectors, including construction, mobile phones, computer chips, scrap materials, emission rights, and certain real estate transactions.

Additional Considerations & Upcoming Changes

ViDA Reform (VAT in the Digital Age)

The EU’s ViDA reform, adopted in March 2025, will gradually introduce more real-time reporting, mandatory e-invoicing for B2B & B2G, and digital VAT systems. Over time, NL will adopt these reforms, meaning increased automation and transparency required from VAT-registered businesses.

Upcoming Rate Changes

From 2026, certain services currently taxed at the reduced 9% rate (like overnight accommodation) may switch to the 21% standard rate. Sellers should monitor this change and adjust accordingly.

FAQs

Q1: Do Non-EU Businesses Need a Fiscal Representative to Register for VAT in the Netherlands?

Not for basic VAT registration, but it is mandatory for key import benefits.

1. Direct Registration: Non-EU companies are generally not required to appoint a Fiscal Representative just to obtain a Dutch VAT number and file returns. Direct registration is usually possible.
2. Mandatory for Import Deferral: A Fiscal Representative (General or Limited) is mandatory if you wish to benefit from the Article 23 Import VAT Deferment scheme. This is highly recommended for importers as it allows you to defer paying Import VAT at customs, significantly improving cash flow.

Q2: Do I need a Dutch VAT number if I already use OSS?

Yes, if you store goods in NL, import via NL, or make local Dutch supplies. OSS only covers cross-border B2C; it doesn’t replace local VAT for domestic activities.

Q3: Can I delay NL VAT registration if my Dutch sales are low?

No. For foreign businesses with NL operations (import / storage / local supply), registration is required regardless of sales volume.

Q4: How often do I file?

Typically quarterly; monthly if VAT volumes are high; annual in specific cases. ICP declarations may be monthly/quarterly/annual depending on your flows.

Q5: Can I reclaim VAT on costs incurred in the Netherlands?

Yes. Once registered, you can reclaim input VAT on eligible business expenses incurred in NL (warehousing, local services, etc.).

Q6: What happens if I submit my VAT return too early (before 24th)?

It will be automatically rejected, forcing you to refile after the 24th.

Q7: Does the small business scheme (KOR) apply to foreign sellers?

For EU Sellers: Yes, since January 1, 2025 (EU-KOR). If your business is established in another EU country and you do not have a fixed establishment in the Netherlands, you can apply for KOR if your NL turnover is below €20,000 and your total EU turnover is below €100,000.

For Non-EU Sellers: Generally no. The scheme is still primarily designed for resident NL businesses and is only extended to EU businesses under the new EU-KOR rules.

How VATAi can help

Registering for VAT in the Netherlands is a critical step for cross-border sellers with import, storage, or local selling operations. For sellers who want to expand confidently without administrative burden, VATAi offers one-stop, affordable NL & EU VAT registration and filing support, automation, fiscal representation services, and ongoing compliance monitoring. Ready to register for Dutch VAT or streamline your NL operations? Visit schedule a free consultation with VATAi today.

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