When do I need to register for VAT in the Netherlands?
1. Storing goods in the Netherlands and 2. Reaching the VAT delivery threshold limit.
Storing goods in the Netherlands
Storing goods in the Netherlands means you have to pay VAT there. For this, a VAT registration is required.
As an online seller, you must register for VAT in other EU countries if you are storing goods there.
Storing goods in the Netherlands therefore requires a VAT registration in the Netherlands. This also concern goods stored in Amazon’s fulfilment centres.
Even though a new Dutch Amazon marketplace was introduced, orders on this marketplace are still fulfilled from German warehouses at the moment.
VAT Threshold Limit NL
If you reach the Dutch annual delivery threshold limit of €100.000, you become liable for VAT in the Netherlands.
Reaching the threshold limit in an EU country means a VAT registration becomes mandatory.
The threshold limits vary from country to country and for reaching this limit, the turnover within one calendar year to a certain country has to be considered. The VAT delivery threshold in the Netherlands is limited to 100.000€.
Example: A seller registered in Germany is selling to the Netherlands. As soon as he reaches the threshold limit of 100.000€ within one year, he has to register for VAT in the Netherlands.
Does one on the reasons mentioned above concern you? Is a VAT registration in the Netherlands necessary or has been necessary in the past? Don’t worry! Contact us and we will take care of your VAT registration, all your future tasks and ensure that you can continue to sell fully tax compliant. Check out all our services
New regulations for delivery threshold limits as from July 1, 2021
From 1 July 2021, there won’t be any country-specific VAT registration thresholds anymore. A new limit of €10,000 will be introduced and this new delivery threshold will apply to all sales within the EU.
When you are selling within the European Union and reach the new limit, you will need to register for VAT in any country you are selling to. The storage of goods means still you have to register for VAT.
How do I register for a VAT number in the Netherlands?
You register for VAT at the Dutch tax office, the so called “belastingdienst”. Try to apply as early as possible in order to not get into trouble with the Dutch tax office.
To apply, visit the website of the “belastingdienst” and download and fill in the application form. Of course, you can register for VAT as well with just a few clicks directly in our VAT software. In addition, we can handle all your VAT duties, like VAT returns, correspondence with the authorities and inform you about all tasks you need to take care of.
Which further documents do I need to register for VAT in the Netherlands?
You have to submit additional documents in order to register for VAT in the Netherlands. The required documents vary from country to country and are sometimes only available in the country’s language.
Additional documents for the VAT registration in the Netherlands:
- VAT certificate to prove the business is registered for VAT elsewhere
- Articles of Association
- Extract from the company’s national trade register
Frequently Asked Questions
How does the format of an Italien VAT registration number look like?
NL + 12 characters
What are the different VAT rates in the Netherlands?
Yes, there are different VAT rates in the Netherlands. The standard VAT rate is 21% for most goods and services. There is a reduced rate of 9% for e.g. foodstuffs or water supplies. The VAT rate of 0% applies for the taxation of gold coins or intra-community transport by air and sea.
When are VAT returns to be filed in the Netherlands?
The standard VAT return period in the Netherlands is quarterly. However, you can be obligated to file monthly VAT returns. This is the case when you pay €15,000 of VAT per quarter.
When are the deadlines for my VAT returns in the Netherlands?
Dutch VAT returns are due the 30th day of the following month following the last tax period. Example: April 30 for the first quarter.
How long does it take to receive my Dutch VAT number?
After all the documents are submitted to the authorities and the registration process is completed, it takes about 3 to 4 weeks until you receive your Dutch VAT number.