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 VAT refund. Dutch
Here you can find the specifics of VAT regulations in the Netherlands, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in the Netherlands||1969|
|Nom de la TVA 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
|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|
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|
Les taux de TVA actuellement en vigueur in the Netherlands sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in the Netherlands:
In the Netherlands , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
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. To check if your activities require VAT identification in the Netherlands, use our VAT simulator or contact us.
VAT Dutch is named Belasting over de toegevoegde waarde (BTW)and the VAT numbers in the Netherlands have the following structure: NLSSSSSSSSSSSS.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in the Netherlandsyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in the Netherlands must complete and submit VAT returns in the Netherlands detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Dutch authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in the Netherlands can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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