Dutch VAT Number Registration

PLEASE NOTE: applying for a Dutch VAT number is only suitable for companies based outside the Netherlands.

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.”

One Stop Shop VAT Application in the Netherlands

Since July 1, 2021, the threshold amounts for intra-EU distance sales per EU country have been abolished. In its place, a single threshold of €10,000,- has been established (applicable to all intra-EU distance sales of goods, along with the sale of digital services to consumers in the EU).

As soon as you exceed the threshold of €10,000, you charge the VAT rate of the EU country where your customer is located. Then you qualify for the One Stop Shop. You then make a VAT declaration to the Tax Authorities once a quarter. They then ensure that all VAT is distributed over the correct countries.

You can arrange your foreign VAT declaration in 2 ways:

1. You make a local VAT declaration per EU country in which you have sold.
2. You submit a One Stop Shop declaration to the Tax Authorities once a quarter. To do this, register your business for the ‘Union scheme‘ within the new system.

 

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:

1. VAT identification number: the Dutch VAT number. For example: NL123456789B01 (NL + 12 characters of which the 10th is always ‘B’)

How can you apply for a Dutch VAT number?

Would you like us to apply for a Dutch VAT number on your behalf? You can submit a request directly through this button. If you want more information or have questions, you can also schedule an appointment for a no-obligation personal consultation.