VAT in the Netherlands
In order to grow your business in Europe and in the Netherlands, you may require a VAT registration Whether your company is located in the European Union or not, you will potentially need a tax agent or a tax representative to prepare your dutch VAT statements, Intrastat, EC Sales List or DES statements.
Moreover, if you are paying VAT during your transactions with Dutch companies, you could be eligible for the refund of this VAT.
Below we gathered all the services we offer in the Netherlands as well as the essential information for your tax obligations in the Netherlands.
All our services in the Netherlands
Indirect Taxes
- VAT refund requests
- VAT audit & support
- Declaration & payment of excises duties
Essential information for your tax obligations in the Netherlands
Information on the Netherlands
- Adhesion to the EU : 1957
- ISO Code : NL
- Currency : EUR
- Structure of the VAT number : NL + 9 digits + B + 2 digits
Essential information on the Netherlands
VAT rates in the Netherlands
- Standard rate : 21%
- Reduced rate : 9%
VAT declaration periods in the Netherlands
- Periodicity : Monthly, Quarterly or Yearly
- Submission date : before the 10th of the following month
VAT & e-commerce in the Netherlands
- Global threshold : 10.000 €
- VAT declaration & payment : in the One Stop Shop (OSS) of the country of establishment
Why and how to register for VAT in the Netherlands?
Some activities require companies to register for the Dutch VAT. If your activity involves buying, selling or subcontracting, VAT identification may be mandatory. To find out if your activity requires VAT registration in the Netherlands, schedule a free consultation with our Dutch VAT experts
DES | Intrastat | ESL
Intrastat
Intrastat declarations allow the Dutch administration to compile statistics on the international trade of goods.
Companies are required to submit such declarations whenever they exceed a certain threshold:
- Threshold for Intra-EU imports into the Netherlands: 5.000.000€
- Threshold for Intra-EU exports from the Netherlands: 1.000.000€
EC Sales List
The EC Sales List (ESL) in the Netherlands is a tax declaration. It must be submitted from the very first euro of intra-community sales.
European Declaration of Services (DES)
The European declaration of services is a declaration equivalent to the Intrastat but for the supply of services. Commonly called the DES, it includes all the services sold between a Belgian taxable person and a taxable person established in another member state of the European Union
VAT Refund in the Netherlands
Whether or not your company is located in the European Union, in certain cases it is possible to claim a refund of the VAT paid in the Netherlands. However, not all expenses incurred in the Netherlands are subject to VAT refund. Contact our VAT recovery expert and stop paying VAT in the Netherlands.
The refund request must be for a minimum VAT amount of :
- 400 € or the equivalent in national currency for a claim covering a period of three months to less than one year;
- 50 € or the equivalent in national currency for a claim covering a period of one calendar year.
Requests for VAT refunds must be filed electronically on the portal of the country of origin before :
- September 30 (of the following year) for companies located in the European Union
- June 30 (of the following year) for third-party companies (located outside the European Union)