manual The Netherlands
When do I need a Dutch VAT number?
As a general rule, a foreign business must register for VAT in The Netherlands as soon as a taxable supply is made. Registrations thresholds do not apply to non-established companies. The following are some usual examples of taxable transactions:
- Domestic supply of goods not reverse charged: A supply of goods located in the Netherlands where reverse charge does not apply requires a VAT registration of the supplier.
- Supply of services not reverse charged: Foreign non-established businesses supplying services on which Dutch VAT is due by the supplier must register for VAT. These services are rather exceptional, as the general B2B rule would apply.
- Import: Importing goods into the Netherlands requires a VAT number before importation.
- Export: Exporting goods to a non-EU country requires a VAT number before the export is made.
- Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT.
- Intra-Community supply: Supplying goods another Member State is also a taxable transaction that obliges the supplier to register for VAT.
- Distance sales above the threshold also require a VAT number. See Dutch distance sales rules for more information (update link).
The VAT registration threshold for established Dutch businesses is €1,350 of VAT due in a complete year. From €1,350 to €1,883 there is a simplification gradually increasing VAT obligations, but where the VAT due exceeds €1,883 in a given year, a VAT registration is mandatory for all Dutch businesses. As mentioned above, this limit does not apply to non-established companies.