The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

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.
  • 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.

Companies can also register voluntarily in The Netherlands. For example, if they are incurring Dutch VAT but not making any taxable transaction, it is possible to register for VAT and claim the VAT incurred via the VAT return instead of the 8th or 13th Directive.

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.

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