VAT in the Netherlands
The principal VAT regulations in the Netherlands are encapsulated in the Value Added Tax Act of 1968 (Wet op de omzetbelasting 1968), commonly referred to as the “VAT Act,” along with various decrees detailing exclusions and additional directives that integrate the EU VAT directive into Dutch law.
VAT has been standardized among EU member states, including the Netherlands, where it functions as a broad-based consumption tax upholding fiscal neutrality. In alignment with these guidelines, each country adopts its own set of exemptions and VAT rates to fit its specific needs.
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 applied to these transactions:
- The supply of goods or services within the Netherlands by a taxable person.
- The acquisition of goods by a taxable person from another EU Member State, known as intra-Community acquisition.
- The import of goods from outside the EU, irrespective of the status of the importer.
Entities subject to VAT include:
- Independent economic actors engaged in business activities.
- Non-commercial organizations, including public bodies, when they engage in activities of a commercial nature.
The Netherlands – General VAT information
| Tax Authority | Dutch Ministry of Finance |
| VAT in local language | Belasting toegevoegde waarde |
| Currency | € Euro |
| VAT number format
|
NL+11digits+1character |
| NL123456789B01 | |
| VAT rates
|
Standard 21%; Reduced 9% |
| Zero-rated (0%) and exempt | |
| 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 |
| VAT Group | Allowed but optional under the Dutch VAT Act. |
| Voluntary Registration | Not applicable. The VAT system in the country operates under a mandatory registration regime. |
| Compliance Returns and Deadlines | |
| VAT Return | End of the month & quarter following the end of the filing period |
| Frequency | Monthly and Quarterly |
| 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 |
| Electronic Invoicing | It is authorized in Netherlands. Nevertheless, it is compulsory for B2G transactions. |
Last Updated:09/11/2023
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