2024 Guide – VAT in the Netherlands

Appoint a fiscal representative in the Netherlandsand make sure to be 100% VAT compliant

VAT in The Netherlands

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 yes

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.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

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”.

Why entrust your VAT obligations in the Netherlands to a tax representative?

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.

For VAT compliance in the Netherlands, choose EASYTAX

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 Netherlands, a founding member of the European Union, a member of Benelux and the 7th largest economy in the European Union, is strategically located in the heart of Europe, between Germany, France and the United Kingdom, making it a true international trading platform. This position is reinforced by the significane of the Rotterdam port, Europe’s largest port, which allows the Netherlands to be one of the main gateways to the European Union for many imports.
These are all reasons for operators to develop activities that may require VAT registration and involve various reporting obligations.

The Dutch VAT legislation is in line with the EU directives. It is codified in the Dutch VAT Act of 1968 Wet op de omzetbelasting, and the Act of 1st January 1969.
Every foreign trader must, in principle, be registered for VAT in the Netherlands if they supplies goods or services to or from the Netherlands. The same applies to any operator who has carried out distance selling in the Netherlands (subject to thresholds). A foreign operator who has appointed a fiscal representative with limited authorisation (BFV) does not need to register for VAT in the Netherlands.

The VAT rates currently in force in the Netherlands are as follows:

  • 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 yes

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.

When do e-sellers need to register for a VAT number in the Netherlands?

In the Netherlands , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in the Netherlands via the One Stop Shop.
  • or when they hold a stock of goods in the Netherlands and must report the stock supply transactions.

What are the VAT obligations for e-traders in the Netherlands ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in the Netherlands: standard rate (21 %), reduced rates 1 and 2 (9 % and n/a).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in the Netherlands.

Find out more:

Need a VAT tax representative in the Netherlands? Contact us now.

Why identify yourself to VAT in the Netherlands?

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.

How do I get a VAT number in the Netherlands?

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:

  • Penalties for failure to file a VAT return in the Netherlands: A fine between 68 and 136 euros per declaration.
  • Penalties for late payment of VAT in the Netherlands: A fine of 3% of the VAT due with a minimum of 50 euros and without exceeding 5514 euros.

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:

  • Intrastat returns enable the Dutch authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in the Netherlands (Upon receipt of a letter from the Dutch statistical authority (CBS) excl.VAT per annum)
    – Intrastat threshold on dispatch in the Netherlands (Upon receipt of a letter from the Dutch statistical authority (CBS) excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Dutch authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in the Netherlands are for tax purposes.
    Failure to comply with the deadlines imposed by the Dutch authorities for the filing of these ESL returns wil incur a penalty payment for the company.

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:

  • The company is established within the European Union or not, is already registered for VAT in the Netherlands, or is obliged to register for VAT in the Netherlands. In this case, it must apply for a VAT refund via the periodic VAT return filed in the Netherlands, according to a periodicity: every 2 months according to threshold/under certain conditions, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions.
  • The company is established within the European Union, is not registered for VAT in the Netherlands and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in the Netherlands. In this case, they must use the services of a fiscal representative to carry out what is required by the Dutch authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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