VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

VAT Expert in Europe

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VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

Selling in Europe with Incoterm DDP.

Eurofiscalis handle your VAT registration & declarations

I want to learn more

VAT Knowledge

VAT in Netherlands : Complete Guide

Expanding your business into the Netherlands presents exciting opportunities, but it also means delving into the complexities of the Dutch Value Added Tax (VAT) system. In this comprehensive guide, we’ll explore all the essential aspects of VAT in Netherlands that foreign companies need to know. From VAT rates and declarations to the registration process and critical deadlines, this article will serve as your roadmap to successfully operating within the Dutch VAT framework and ensuring the VAT compliance. Whether you’re a multinational corporation or a startup, understanding the ins and outs of Dutch VAT is crucial for a smooth market entry and sustainable growth.

VAT in Netherlands
Table of contents

VAT in Netherlands : VAT Rates

In the Netherlands, there are currently two VAT rates:

Rate Type Goods / Services
21% Standard Applicable to most goods and services.
9% Reduced Food products, water supply, specific pharmaceutical products, certain equipment for individuals with disabilities, hotel accommodation services, passenger transportation services, and more

Additionally, there are specific cases where a special VAT rate of 0% is applicable in the Netherlands. This rate is relevant for certain types of passenger transportation and also extends to particular activities involving writers and composers.

 

If you wish to verify the VAT rate for a particular product using its CN Customs Code, you can use a special tool provided by the Dutch administration, known as the Douane Belastingdienst Tariff Checker.

VAT in Netherlands Calculator: Essential tool

After delving into the diverse VAT rates applicable in the Netherlands and their relevance to your product and service offerings, you might be asking yourself how to translate this insight into action. That’s where our Dutch VAT calculator steps in.

 

We understand that deciphering Dutch VAT can be complicates due to the different rates and regulations. Our VAT calculator is designed to simplify this task for you.

This tool empowers you to effortlessly calculate your Dutch VAT, eliminating the need for manual calculations. 

How to use our  VAT in Netherlands Calculator? You now have access to our Dutch VAT Calculator, but how do you use it best? It’s very simple:

This tool is particularly useful for those who regularly make transactions with the Netherlands, and who need fast, reliable VAT calculations with up-to-date Dutch VAT rates.

When to register to VAT in Netherlands?

A company planning to expand its operations in the Netherlands must register for Dutch VAT under several circumstances.

Registration is required when engaging in various transactions such as:

Purchases:
Sales:
Work on Real Estate:
Events:

These are the key scenarios that trigger the requirement for VAT registration when a company expands its business in the Netherlands. Understanding and complying with these conditions is essential for successful operations in the Dutch market.

Registering to VAT in Netherlands for e-commerce companies

E-commerce companies that have a permanent establishment in one of the EU Member States and are selling products to customers in the Netherlands might not be required to register to Dutch VAT. If their only activity in the Netherlands are distance sales from another EU country to physical customers in the Netherlands they can pay the VAT via the OSS One-Stop-Shop Procedure in their own country.

 

However there are some situations when you as an e-commerce company need to register to VAT in the Netherlands. Here are some of them :

You are not sure if you need to register to VAT in the Netherlands?

Schedule a free consultation with our VAT expert to establish your needs based on your situation. 

How to register to VAT in Netherlands

To register for Dutch VAT, non-established foreign companies must initially demonstrate their activity in the Netherlands, necessitating VAT identification. Before a Dutch VAT identification number is issued by the Dutch authorities, the taxable entity must furnish compelling evidence that they will engage in transactions requiring such an identification number in the near future.

 

Proof can take various forms, including contracts, order forms, warehouse rental agreements (applicable to distribution centers), import documents, transport records, invoices, or evidence of a merger or business acquisition.

 

Other documents required by the administration during the registration process are :

The process of obtaining a Dutch VAT number typically takes 1 to 2 months, provided that the submitted documentation is complete. Registration files can be electronically submitted.

 

Notably, VAT identification in the Netherlands is entirely cost-free and does not entail any taxation stamps or additional administrative fees.

VAT Declarations in the Netherlands

After you receive your VAT number in the Netherlands you are obliged to regularly submit VAT declarations to the Dutch tax authorities. Here are the different VAT declarations you might need to submit.

VAT Return in the Netherlands

The VAT return in the Netherlands serves as a tax declaration primarily designed to report your taxable actions within Dutch borders to the Dutch VAT authorities.

It is mandatory for individuals or entities holding an active Dutch intra-Community VAT number, and for foreign companies usually it should be submitted quarterly. Only those with fiscal representation by a tax representative based in the Netherlands are eligible to submit monthly VAT returns.

The deadline for the VAT return and VAT payments in the Netherlands is the last working day of the second month following the declaration period. For example, the deadline for the first quarter of 2024 VAT Return will be the 31st of May 2024.

VAT returns in the Netherlands must be filed electronically via the Belastingdienst portal.

To learn more about the VAT Return in the Netherlands visit our dedicated page : VAT Return Netherlands

The VAT payment is done via a bank transfer directly to the administration. The reference number required for payment can be found at the following page: Zoekhulp betalingskenmerk

If you have reported any VAT credit on your VAT Refund, this will be refunded to you automatically to the bank account previously communicated during your registration. The VAT Refund usually takes 2-3 month under the condition that you have complied with all your VAT obligations in the Netherlands. The administration might also decide to conduct a tax audit and request some additional documents concerning the VAT credit reported.

To learn more about the VAT Payment & Refund in the Netherlands visit our dedicated page : VAT Payment & Refund Netherlands

ICP Opgaaf declaration for Intra-community supplies

The ICP Opgaaf in the Netherlands is a declaration that documents all your intra-Community sales made during a specific declaration period. It only includes intra-Community transactions conducted with customers recognized for VAT purposes in other European Union member states.

 

For individuals or entities with an active Dutch intra-Community VAT number who have reported an amount in VAT grid 3b on their Dutch VAT return, filing the ICP Opgaaf is obligatory. It must be submitted in alignment with the same frequency as your VAT return filing schedule.

 

The ICP Opgaaf in the Netherlands should be filed electronically via the Belastingdienst portal.

 

To learn more about the ICP Opgaaf declaration in the Netherlands, make sure to visit our dedicated page: ICP Opgaaf Netherlands.

Intrastat in the Netherlands

Intrastat declaration is a statistical declaration used for tracking the movements of goods between the EU Member States. It is designed to inform the Dutch VAT administration and also the other EU administration about the specificity of the goods that are entering or leaving the Dutch territory.

It is a mandatory declaration for these companies that have exceeded the below thresholds (attention, these are the thresholds for 2024, they may change each year) :

As soon as one of these thresholds is exceeded you should be contacted by the Dutch administration that will provide you with the login and password to access your online account on  CBS (Centraal Bureau voor de Statistiek) portal where you should file your Intrastat declaration.

 

The declaration needs to be filed each month and the deadline is the 10th day of the month following the declarative period so for example for May it will be the 10th of June.

 

To learn more about the Intrastat in the Netherlands, check out our page: Intrastat Netherlands

New taxpayer portal in the Netherlands from 1 July 2024

From July 1st, 2024 the old taxpayer portal in the Netherlands will definetely close and all entities filing any kind of tax returns (VAT Returns, EC Sales Lists, OSS returns, corporate income tax return) will have to switch to the new “Mijn Belastingdienst Zakelijk” taxpayer portal in the Netherlands. To learn more about it, read our article : Changes on the Dutch taxpayer portal NL from July 1st, 2024

Do you need help with submitting your VAT declarations in the Netherlands?

Schedule a free consultation with our VAT expert to establish your needs based on your situation. 

How to issue an invoice in the Netherlands?

When you sell goods or services on the territory of the Netherlands you must issue an invoice to the customer.

This invoice must adhere to specific requirements. Each invoice you issue should contain the following information :

Importing to the Netherlands: VAT Rules

Like in any other EU country when you decide to import goods to the Netherlands usually at Customs you will be asked to pay the Import VAT tax. The rate of the import VAT is the same as the usual VAT rate in the Netherlands (standard rate 21%, reduced rate 9%). However there are also ways to defer the payment of import VAT in the Netherlands.

 

Here are 3 different ways to import goods to the Netherlands:

Important deadlines for VAT in the Netherlands

We know that your time is valuable so here is a list of important deadlines to remember when you’re registered to VAT in the Netherlands – in 2024 :

Reporting period Type of declarations to submit Deadline
4th quarter 2023 Quarterly VAT Return & ICP Opgaaf 28 February 2024
1st quarter 2024 Quarterly VAT Return & ICP Opgaaf 31 May 2024
2nd quarter 2024 Quarterly VAT Return & ICP Opgaaf 31 August 2024
3rd quarter 2024 Quarterly VAT Return & ICP Opgaaf 30 November 2024
4th quarter 2024 Quarterly VAT Return & ICP Opgaaf 28 February 2025

If the deadline for filing is a weekend day or a bank holiday, the deadline is NOT moved to the following working day so make sure you file the declarations and pay VAT on time.

 

It is also important to note that the Dutch administration needs to receive your payment on their bank account maximum on the deadline date – please take that into account when you are doing a bank transfer from a foreign account – these might take a few days to process.

VAT Compliance in the Netherlands : our tips

Expanding your business in new countries may be a challenge. Especially if you are doing it in different countries. Tax laws and regulations differ from country to country, deadlines are different, so it is a real challenge to stay compliant. That is why it is worthwhile to entrust your VAT matters to specialists like Eurofiscalis.

 

In the meantime, check out our few tips to ensure your VAT compliance in the Netherlands :

Do you still have questions or doubts about the VAT in Netherlands? Don’t hesitate to book a free of charge consultation with our Benelux VAT expert !

Do you have more questions about VAT in Netherlands?

Schedule a free consultation with our VAT expert to establish your needs based on your situation. 

Rising VAT rockstar at Eurofiscalis I have a passion for unraveling the complexities of VAT regulations in the European Union (especially Benelux region). My mission is to empower readers to navigate the ever-changing VAT landscape with ease and to answer your questions in a clear and concise way.