Dutch VAT Registrations and Returns
In the Netherlands, VAT numbers always begin with the 'NL' prefix followed by twelve characters. The Netherlands is a major e-commerce hub in Europe. Everything you need to stay compliant.
Netherlands VAT news
Netherlands VAT reference
Netherlands VAT rates 2026
| Standard rate | 21.0% |
| Reduced rates | 9.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Netherlands?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 9.0% | Annex III §1 |
| Books (print) | 9.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 9.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 9.0% | Annex III §6 |
| Prescription medicines | 9.0% | Annex III §3 |
| Passenger transport | 9.0% | Annex III §5 |
| Hotel accommodation | 9.0% | Annex III §12 |
| Restaurant meals | 9.0% | Annex III §12a |
| Non-alcoholic drinks | 9.0% | Annex III §1 |
| Cinema admission | 9.0% | Annex III §7 |
When must I register for VAT in Netherlands?
VAT filing in Netherlands
- Default frequency Quarterly by default. Monthly required for large taxpayers; annual scheme available for very small businesses.
- Monthly deadline Last day of the month following the period (large taxpayers)
- Quarterly deadline Last day of the month following the quarter
- EC Sales List Monthly or quarterly, aligned with VAT return frequency
- Annual return Not required
Netherlands digital reporting roadmap
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B2G PEPPOL e-invoicing in force since 2017-01-01All central-government invoices must be received via PEPPOL.
OSS in Netherlands
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Belastingdienst before relying on these details.
Is VAT registration required in the Netherlands?
Whether you need VAT registration in the Netherlands depends on your business's location, the nature of your products or services, and whether you sell to Dutch consumers or businesses.
What non-resident sellers actually need to know
Per the Belastingdienst (Dutch Tax and Customs Administration), there is no minimum turnover threshold for a non-resident business supplying into the Netherlands — registration is required from the first taxable transaction, and the domestic small-business scheme is not available to foreign sellers.
No threshold for non-resident businesses
Registration is required from your first taxable transaction in the Netherlands — there is no minimum turnover threshold, and the domestic small-business scheme does not apply to foreign sellers. This is distinct from the EUR 10,000 EU-wide OSS distance-selling threshold, which is a separate cross-border mechanism.
A specific form, submitted by post
Non-resident entrepreneurs register using the “Aanmeldingsformulier buitenlandse ondernemers” (Registration Form for Foreign Entrepreneurs), submitted to the Belastingdienst by post. Online registration is not available for non-resident businesses.
Fiscal representative: conditional, not automatic
Non-EU businesses aren't universally required to appoint a fiscal representative — but one becomes mandatory if you sell goods to Dutch consumers without a local VAT establishment, or if you want to use the Article 23 import VAT deferment scheme, which lets you defer import VAT at customs rather than paying it upfront.
Required documents
Your registration form must be accompanied by a certificate of incorporation, articles of association, a VAT certificate from your home country, and proof of business activity in the Netherlands (contracts, invoices, or shipping documents).
Source: Belastingdienst (Dutch Tax and Customs Administration), guidance on VAT registration for foreign entrepreneurs.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in the Netherlands depend on where your inventory is held and whether your customers are Dutch consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in the Netherlands, you must register for VAT there. When selling goods stored in another country to customers in the Netherlands, you have two pathways to compliance.
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Importing goods to the Netherlands
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
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:
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 the 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.
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, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →VAT on sales to Dutch businesses
When selling B2B in the Netherlands, your VAT-registered Dutch customer handles VAT via reverse charge. Registration is still required 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.
2026 Netherlands VAT Rates by Product Category
Official VAT rates in Netherlands verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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