Netherlands VAT – The Rates & Registration

If your company is not established in the Netherlands and is providing ‘taxable supplies’ of goods or services in the Netherlands, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in the Netherlands evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

There are numerous circumstances in the Netherlands that can generate the responsibility to register for VAT. Below are some of the most common cases:

• Goods being imported into the Netherlands from outside the EU;
• Goods being bought or sold in the Netherlands;
• Selling goods from the Netherlands that are delivered to customers out with the Netherlands (this applies to business or private customers);
• Obtaining goods in the Netherlands from another country within the EU (Intra-community acquisitions);
• Inventory of stock in the Netherlands for sale, circulation or delivery;
• eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
• Arranging events in the Netherlands, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in the Netherlands, you should contact amavat^® immediately to allow us to help you be VAT compliant.

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

‘VAT Return’ Periods
Typically quarterly, but monthly or annually will be considered subject to turnover.

‘Annual Returns’
No

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’
No

Additional reporting requirements
No

‘Extended Reverse Charge’
Services provided by a non-established business to VAT registered customer in the Netherlands, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat^® if you would like further information of how the extended reverse charge applies in the Netherlands.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative or, in some circumstances, can register directly for VAT in the Netherlands.