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Netherlands VAT Information

If you are a foreign/cross-border business selling or planning to sell goods or services in the Netherlands, you may be required to register for VAT with the Dutch Revenue and Customs office.

You can always review the latest Dutch VAT regulations on the Dutch Tax Office website.

Netherlands VAT Information

Netherlands introduced VAT in 1968. As a member of the European Union (EU), the Netherlands has fully incorporated all EU VAT Directives into Dutch VAT laws. The Dutch VAT law covers all details of VAT registrations, compliance, returns, intrastat and other related requirements. The Dutch Revenue and Customs office is responsible for regulating the VAT regime.

 

The standard VAT rate in Netherlands is 21%, however, some specific goods and services are charged at a reduced rate of 9%. These are as follows:

Some foods, some medical equipment, some transportation, some hotel accommodation, restaurants, books, newspapers, magazines, agricultural products, etc..

When Should You Register?

If you are a foreign/cross-border company providing taxable supplies in the Netherlands, you may be required to register for VAT and comply with all associated accounting and payment requirements. 

Dutch VAT returns are submitted quarterly. However, if the quarterly VAT returns exceed EUR15,000, then the returns must be filed monthly. Furthermore, if business if often late with VAT payments, it may be required to switch to monthly VAT filing.

 

The deadline for VAT filing is due on the last day of the month following the reporting period end.

All Dutch VAT obligations must be paid in EUR by the same deadlines as the VAT return filings. Electronic payments are accepted.

Dutch Intrastat

Movement of goods between Netherlands and other EU States must be reported through intrastat.

 

Intrastat returns only need to be completed once the reporting thresholds are exceeded. The threshold for Dutch Intrastat on arrivals is €1,000,000 and dispatches is €1,200,000. Monthly Intrastats should be filed at the 10th of the month following the movements.

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VAT Registration Associated Fees and Timelines
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* Notes: 

All fee includes: VAT registration, documents translation, certification, fiscal representation and handling notification services.

The registration time scale is estimated and calculated from the time when all required documents have been received and relies on the current workload of the local tax authorities. 

Price are in EUR. Prices exclude EORI application, EC Sales list and intrastat filing. 

Question: What happens if I don't register for Slovakia VAT?

Answer: Foreign entities who, in their economic activity, fail to comply with their obligations under the VAT Act are at risk of penalties. Therefore if you are planning to trade in Slovakia, we would strongly recommend that you register for VAT. There is no threshold for foreign entities and you must register as soon as you start trading. 

Frequently Asked Questions

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