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VAT in the Netherlands

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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!

VAT guide The Netherlands information

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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.

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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

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