When do I have to submit
VAT Returns in the Netherlands?
- VAT Returns in the countries in which you sell your goods are necessary if the net turnover exceeds the EU-wide delivery threshold of € 10,000.
- If you exceed this turnover, you will need to register for VAT in all countries and submit regular Returns.
- However, if you participate in the OSS program and only sell abroad, but do not store there, this rule does not apply (see below).
- Another reason why you could be subject to VAT is if goods are stored in an EU country.
- In this case, you have to register for VAT and also start filing VAT Returns.
- This applies not only to independent storage, but also to storage through a fulfillment program or through a fulfillment provider who has warehouses in the Netherlands.
- When you sell on Amazon and participate in an FBA program, you authorize the storage of your goods in different European countries.
- As part of the Central European Program (CEE), for example, goods are stored in Poland, the Czech Republic and Germany, while goods in the PAN-EU program are stored in a large number of Western European countries.
- If the Netherlands participate in a program, you will need to register for VAT there as your goods may be stored in the Netherlands.
- When goods from a warehouse in the Netherlands are then sold to Dutch customers, you have to submit VAT Returns in the Netherlands.
Do you distance sell more than € 10,000 EU-wide or store goods in the Netherlands?
This means that you firstly have to register for VAT in the Netherlands and then start filing VAT Returns there. But don’t worry! If you contact us, we can support you in handling VAT tasks such as registrations and filings. You can continue to focus on growing your business in the Netherlands.
How to file
VAT Returns in the Netherlands
VAT Returns in the Netherlands are filed electronically via the dutch Tax Department’s Website with the 14v01 Document and are due every quarter. If a business regularly has to pay more than € 15,000 in VAT or is regularly late with VAT payments, it is required to file Returns on a monthly basis. In both cases the Return is due on the last day of the month following the taxation period.
In order to even start filing VAT Returns, a dutch VAT ID is required. This can be acquired by submitting a filled out VAT registration form, the company’s VAT certificate, Articles of Association, and an extract from the company’s national trade register to the dutch tax office in Heerlen in the Netherlands.
In case of incorrect or late filings of VAT Returns in the Netherlands a penalty of up to ~ € 5,000 is enforced and a yearly interest is charged on the unpaid VAT. The rate is changed every year and is currently set at 4%.
If you want to circumvent penalties and surcharges, you can simplify both VAT registration and the filing of VAT Returns in the Netherlands by using the hellotax VAT automation tool. We help you automate VAT payments and also correspond with the authorities and make sure you stay VAT compliant!
The EU-wide delivery threshold and OSS
In July 2021, an EU-wide threshold of € 10,000 replaced the previous country-specific delivery thresholds. Instead of € 100,000, you now have to register for VAT and submit VAT Returns in the Netherlands if the net turnover in B2C distance selling in European countries exceeds € 10,000 across the board. While the first € 10,000 are taxed at the VAT rate of your home country and VAT is paid to the authorities there, every additional Euro must be taxed at the country-specific, for example the Dutch VAT rate, and VAT has to be paid to the country of destination.
If a seller participates in the OSS program or One-Stop-Shop, every single sale must be taxed at the country-specific VAT rates. The EU-wide threshold is then no longer applicable. Different VAT registrations are also no longer required. VAT Returns are submitted at home and VAT is paid to the company’s home or home country. From there, the tax office distributes the money to the respective tax offices abroad. This applies as long as the goods are only sold and not stored abroad. As soon as goods are stored, separate VAT registration and Returns are required again.
Example: You are a German distance seller with an annual net turnover of € 11,000 through sales to France, Spain and the Netherlands. If you use the EU-wide threshold, € 1,000 in sales must be taxed at country-specific VAT rates, such as the Dutch one, and registration and the filing of Returns are mandatory in every country, including the Netherlands. If you have registered for the OSS, € 11,000 in sales are taxed at foreign VAT rates, but the entire VAT is paid in Germany and redistributed from there. However, if you are participating in a fulfillment program and goods may be stored in the Netherlands, you will still need to register for VAT in the Netherlands. If goods are then sold from a Dutch warehouse to Dutch customers, a VAT Return must also be submitted in the Netherlands because of these sales.
Confused? Do not worry! hellotax can help you choose the option and support you with VAT registrations, VAT Returns and a registration for the One-Stop-Shop.
Frequently Asked Questions
In general, you need to file Returns in the Netherlands on a quarterly basis. In case of repeated late VAT payments or if a business regularly has more than € 15,000 due in VAT, monthly VAT Returns may be required.
VAT Returns in the Netherlands, be they filed monthly or quarterly, are due at the end of the month following the tax period using the 14v01 document. They can be submitted electronically via the Tax Offices Website.
Monthly or Quarterly
Last day of the following month
14v01 Document in XML format
31st of March
14v01 Document in XML format
VAT Return corrections
31st of March
VAT Return Supplement Document in XML format
Monthly, Quarterly, or Yearly
2 months after end of taxation period
ICP in XML format
Intrastat and Extrastat
10th working day after reporting period
Intrastat or Extrastat Declaration in fixed format
1st of October of the following year
Version 01 in fixed format
1st of July of the following year
Version 01 in fixed format
The penalties for late filings of dutch VAT Returns can amount to up to ~ € 5,000. An interest of currently 4% is also charged on any VAT amounts due.
In order to obtain a VAT ID and start filing VAT Returns in the Netherlands you need to submit a filled out VAT registration form, and some other translated documents proving your businesses status to the dutch tax office in Heerlen in the Netherlands.
In the Netherlands, the standard VAT rate on goods and services is 21%. A reduced rate of 9% is added to some food items, water supplies, pharmaceuticals, transportation, newspapers, cultural services, some construction, clothing, decorative, and collectors items.
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