Dutch VAT registration
VAT Rates The Netherlands
VAT rates in the Netherlands:
- General or high VAT rate in the Netherlands = 21%
- Low VAT rate in the Netherlands = 9%
E-commerce figures Netherlands
- Dutch population = 17.28 million
- 2020: 96% of the Dutch population buys online
Top 5 e-commerce retailers in the Netherlands:
- Bol.com = €1.28 billion
- Ah.nl = €1.21 billion
- Coolblue.nl = € 1.04 billion
- Wehkamp.nl = €653 million
- Zalando.nl = €604 million
When do you need a Dutch VAT number?
You need a Dutch VAT number if:
- you buy goods in the Netherlands, and therefore pay Dutch VAT, and you subsequently deliver these goods (1) within the Netherlands and other EU countries or (2) export these goods outside the EU
- you import goods into the Netherlands from outside the EU and then you sell them in the Netherlands and other EU countries
- you sell goods online to private individuals in the Netherlands and the distance selling threshold of € 100,000
- you transfer your own goods to the Netherlands, this is a fictitious intra-Community delivery
- you sell goods online through Amazon. When you sell goods in other EU countries through the Pan-European* FBA** program, you must register directly for VAT in those EU countries
*Are you planning to start selling Pan-European through Amazon? Then you have to take into account that you are in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic).**FBA stands for Fulfillment by Amazon. Amazon’s inventory warehouses are called “fulfillment centers.”
Threshold amounts in the Netherlands (valid until July 1, 2021)
Threshold amount VAT registration in the Netherlands for distance sales: €100,000Intrastat threshold amounts in the Netherlands:
- Arrival € 800,000
- Dispatches € 1,000,000
Threshold amounts invalid after July 1st 2021, what’s next? (One Stop Shop request VAT number in the Netherlands)
The thresholds for intra-EU distance sales per EU country will expire on 1 July 2021. Instead there will be 1 joint threshold of 10,000 euros (valid for all intra-EU distance sales of goods together with the sale of digital services to consumers in the EU). If your total amount of foreign sales in EU countries remains below 10,000 euros annually, you can continue to charge Dutch VAT as a Dutch webshop as long as the transport of the shipment starts in the Netherlands and that you have a branch in an EU country. As soon as you exceed the threshold of 10,000 euros, you will charge the VAT rate of the EU country where your customer is located. You can arrange your foreign VAT return in 2 ways:
- You file a local VAT return per EU country in which you have sold.
- You register your company for the ‘Union scheme’ within the new one-stop-shop system of the Tax Authorities.
Register a Dutch VAT number for Amazon FBA
To sell successfully on Amazon, it’s best to stock up locally. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a Dutch VAT number. If you do not do this, your Amazon account will be blocked immediately.
What do I get when I apply for a Dutch VAT number?
When applying for a Dutch VAT number, you will receive the following documentation from us:
- VAT identification number: the Dutch VAT number. For example: NL123456789B01 (NL + 12 characters of which the 10th is always ‘B’)
How can you register for a Dutch VAT number?
Do you want us to register a Dutch VAT number for you? Our local Staxxers are happy to help and at your service.