VAT Netherlands Guide

Read our guide and find out all you need to know about VAT in the Netherlands, from registration to filing, and more.

With a highly developed ecommerce infrastructure and tech-savvy population, the Netherlands is the ideal choice for those considering expanding their ecommerce business in the EU. If you sell in the Dutch market, though, it’s likely you’ll be required to register for VAT at some point. Read our VAT Netherlands guide to find out more.

What is the Dutch VAT rate?

VAT (Value Added Tax) in the Netherlands is known as Belasting op de Toegevoegde Waarde (BTW). The standard Dutch VAT rate is 21% and the reduced rate is 9%. As permitted in the EU VAT Directive, the Netherlands has opted to apply the reduced VAT rate to a number of goods and services.

Type of VAT	VAT Rate	Applicable Goods/Services
Standard VAT	21%	All other taxable goods and services.
Reduced VAT rate	9%	Includes foodstuffs, water supplies, some soft drinks, certain pharmaceutical products, medical equipment for disabled persons, domestic passenger transport (not including air travel), books, e-books, newspapers and periodicals, admission to cultural events, admission to sports events, the use of sports facilities, writers and composers, hotel accommodation, restaurants, bars, cafes, nightclubs, hairdressing, some works of art, cleaning services (private households).

Registering for VAT in the Netherlands

Both resident and non-resident businesses that carry out taxable activities in the Netherlands must register for VAT. There is no threshold.

The distance-selling threshold in the Netherlands is now €10,000. This is in line with the new EU-wide rules introduced on July 1, 2021. Therefore, if your annual cross-border sales to the Netherlands exceed €10,000, you must register for VAT and submit a VAT return. This is also required if you store products in the Netherlands or are signed up for an FBA program (Fulfilled-by-Amazon) that includes the Netherlands.

You can register for VAT at the Dutch tax office, known as ‘belastingdienst’. Fill in the online form, print and sign it, and send it along with the requested documents to the address stated. It using takes no more than two weeks to receive your Dutch VAT number.

Fiscal representation in the Netherlands

Businesses operating in the Netherlands are not required to appoint a fiscal representative, whether EU or non-EU-based.

Netherlands VAT return filing and penalties

In most cases, Dutch VAT returns (btw aangifte) need to be filed quarterly. If your business typically owes more than €15,000 in VAT per quarter, you’ll be required to submit monthly VAT returns. A business that is frequently late with VAT payments may also be required to submit monthly returns.

VAT returns can be filed annually if the total amount of VAT due in a year is less than €1,883, the intra-community supply and acquisition don’t exceed €10,000 in value, and the taxpayer has not applied for postponed VAT accounting.

Monthly and quarterly filings are due on the last day of the month following the taxation period, whereas annual Dutch VAT returns are due on March 31 of the following year.

Fines of up to €4,920 are payable for misdeclarations or late fillings of Dutch VAT returns, while late payment will be charged at 4% interest on any VAT due.

Dutch Intrastat declarations

If a resident or non-resident business in the Netherlands moves goods across EU borders, they may be required to submit Intrastat returns. These returns must be filed by the 10th of the month, and failure to do so could result in fines. The annual threshold for filing an Intrastat return is €1,000,000 for arrivals and €1,200,000 for dispatches.

Reverse charge in the Netherlands

The reverse charge mechanism shifts the responsibility for reporting and paying VAT from the supplier to the recipient of goods or services. In the Netherlands, it applies to all domestic supplies of goods made by businesses not established in the Netherlands to VAT-registered taxpayers that are established in the Netherlands.

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