VAT in the Netherlands
The Main Dutch VAT legislation is found in the Value added Tax Act of 1968 (Wet op de omzetbelasting 1968) (the “VAT Act”) as well as the decree of exclusions and other various decrees which transpose the EU VAT directive into Law.
VAT tax has been Harmonized across EU member states including the Netherlands. VAT tax is a general consumption tax which preserves fiscal neutrality. To these directions each country applies exemptions and VAT rates according to its requirements.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in the Netherlands is conveniently located right here!
Selling in the Netherlands?
Scope of Taxation
VAT is charged on the following types of transactions:
- A taxable person’s provision of goods or services in the Netherlands.
- A taxable person’s intra-Community procurement of goods from another EU Member State.
- The importation of items from outside the EU, regardless of the importer’s status.
Taxable entities include:
- Independent entities who carry out economic activity.
- Non-commercial entities such as public bodies carry out an economic activity of commercial value.
The Netherlands – General VAT information
| National Legislation | Dutch Ministry of Finance |
| VAT in local language | Belasting toegevoegde waarde |
| VAT number format
|
NL+11digits+1character |
| NL123456789B01 | |
| VAT rates
|
Standard 21%; Reduced 9% |
| Zero-rated (0%) and exempt | |
| Frequency | monthly, and quarterly |
| Thresholds | |
| Registration | |
| Established | EUR 25.000 |
| Non-established | None |
| Intra-Community acquisitions | EUR 12.500 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10.000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Return | End of the month & quarter following the end of the filing period |
| European Sales Listing | End of the month & quarter following the end of the filing period |
| Intrastat | 10th day following the end of the filing period |
| Annual Return | 31st of March of the following year |
Last Updated: 13/04/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax