Ecommerce VAT Netherlands
Netherlands VAT News
Dutch Tax Authority Updates E-Commerce VAT Guidelines for Non-Residents
The Belastingdienst has updated its guidelines for non-resident businesses selling goods and services to Dutch consumers, with new clarity on when VAT registration is required for marketplace sellers.
Netherlands Implements New Reverse Charge Mechanism for Digital Services
The Netherlands has updated its rules on the reverse charge mechanism for digital services, aligning with the EU’s approach to simplifying VAT compliance for cross-border digital service providers.
Is VAT registration required in the Netherlands?
Whether you need VAT registration in the Netherlands depends on your business location, the nature of your products, and whether you sell to Dutch consumers or businesses.
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My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in the Netherlands depend on where your goods are held and whether your customers are Dutch consumers or VAT-registered businesses.
Get Registered for IOSS, Fast
Ready to start selling to Netherlands customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.nl and eBay collect and remit VAT on qualifying B2C sales in the Netherlands. Marketplaces handle VAT when:
Important: Storing goods in the Netherlands still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in the Netherlands or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in the Netherlands while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Netherlands
In the Netherlands, digital services — eBooks, streaming, online courses, and software — are subject to Dutch VAT. Non-EU sellers can use the OSS scheme to register once and cover all EU digital service sales.
To sell digital services to Netherlands customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in the Netherlands, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in the Netherlands
Holding inventory in the Netherlands creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in the Netherlands, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
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VAT on Sales to Dutch Businesses
When selling B2B in the Netherlands, your VAT-registered Dutch customer handles VAT via reverse charge. You may still need to register if you hold stock in the Netherlands or use a Dutch fulfilment centre.
🌎 Based outside the EU, selling B2B
If your Netherlands customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Netherlands invoicing and reporting requirements.