Whether you’re a European or non-European company, establishing certain activities in the Netherlands may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in the Netherlands.
If you deal with companies in the Netherlands, you may be able to claim a Dutch VAT refund.
In this VAT guide, we have brought together the specific features of the Dutch regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 1957 |
| ISO code | NL |
| VAT introduced in the Netherlands | 1969 |
| VAT name in the Netherlands | Belasting over de toegevoegde waarde (BTW) |
| VAT ID format in the Netherlands | NLSSSSSSSSSSSS |
| Territories with special status in the Netherlands | n/a |
VAT rates in the Netherlands |
|
| Standard VAT rate | 21 % |
| Reduced VAT rate (1) | 9 % |
| Reduced VAT rate (2) | n/a |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | no |
Thresholds triggering VAT reporting obligations in the Netherlands |
|
|---|---|
| Intrastat threshold at introduction | Upon receipt of a letter from the Dutch statistical authority (CBS) |
| Intrastat threshold on dispatch | Upon receipt of a letter from the Dutch statistical authority (CBS) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in the Netherlands |
|---|
| Intrastat return | na |
|---|---|
| EC Sales List (ESL) return | monthly according to threshold/conditions, quarterly depending on threshold/conditions |
| VAT returns | every 2 months according to threshold/under certain conditions, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions |
|---|---|
| Reporting currency | EUR |
VAT-related penalties in the Netherlands |
|
| Failure to file a VAT return | A fine between 68 and 136 euros per declaration. |
| Late payment of VAT | A fine of 3% of the VAT due with a minimum of 50 euros and without exceeding 5514 euros. |
| Failure to report ESL/DEB | A fine of : 136 euros for the first non-deposit; 275 euros for the second and third non-deposit; 1378 euros for the following non-deposits. In case of repeated offences the administration can apply a fine up to 5514 euros per ESL declaration. |
Useful links on VAT in the Netherlands |
|
| Tax Administration in the Netherlands | Tax authorities |
| Ministry of Finance in the Netherlands | Ministry of Finance |
| Check a VAT number in the Netherlands | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in the Netherlands? Contact us now.
A foreign company carrying out transactions in the Netherlands subject to Dutch VAT, may be required to appoint a tax representative. Established in the Netherlands, the fiscal representative will fulfill the company’s VAT obligations to the Dutch tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in the Netherlands.
Intra-Community and Dutch VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in the Netherlands, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in the Netherlands? Contact us now.
The VAT rates currently in force in the Netherlands are as follows:
Need a tax representative in the Netherlands? Contact us now.
Do you need a VAT fiscal representative in the Netherlands? Certain operations may require VAT registration and the filing of VAT returns in the Netherlands:
To check whether your activities give rise to VAT obligations in the Netherlands, use our VAT simulator .
Need a VAT tax representative in the Netherlands? Contact us now.
In the Netherlands , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in the Netherlands? Contact us now.
You may need a VAT number in the Netherlands to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Dutch VAT is named Belasting over de toegevoegde waarde (BTW)and the VAT numbers in the Netherlands have the following structure: NLSSSSSSSSSSSS.
The administrations in charge of VAT in the Netherlands are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in the Netherlands, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in the Netherlands, use our VAT simulator or contact us.
Companies with a VAT number in the Netherlandsmust complete and file dVAT decl arations in the Netherlands detailing all taxable income (sales) and expenses (costs), at regular intervals:every 2 months according to threshold/under certain conditions, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions.
Failure to comply with the deadlines imposed by the Dutch authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in the Netherlands:
Need VAT assistance in the Netherlands? Contact us now.
In addition to VAT returns, companies may be required to provide the Dutch authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in the Netherlands can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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