Key takeaways
- Netherlands VAT rates: The standard VAT rate is 21%, with a 9% reduced rate applied to essentials like food, books, and medical supplies.
- Registration rules: There is no domestic VAT threshold — all businesses carrying out taxable activities must register. For cross-border sellers, the EU threshold is €10,000.
- Filing & penalties: VAT returns are filed quarterly or monthly, and late filings or payments can result in fines up to €4,920 plus 4% interest.
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.
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.
Frequently asked questions
What is the VAT rate in the Netherlands?
The standard Dutch VAT rate is 21%, with a reduced rate of 9% applying to essentials such as food, books, medicines, passenger transport, and cultural events.
When do I need to register for VAT in the Netherlands?
There is no registration threshold for businesses carrying out taxable activities in the Netherlands. You must register if you store goods, make local supplies, or exceed the EU distance-selling threshold of €10,000.
How do I register for VAT in the Netherlands?
Businesses can register through the Dutch Tax and Customs Administration (Belastingdienst). Complete the form online, print, sign, and mail it with supporting documents. Registration typically takes around two weeks.
Do I need a fiscal representative in the Netherlands?
No. Neither EU nor non-EU businesses are required to appoint a fiscal representative for VAT purposes.
How often must VAT returns be filed in the Netherlands?
- Quarterly – standard frequency for most businesses
- Monthly – required if you owe over €15,000 VAT per quarter
- Annually – allowed if annual VAT due is under €1,883
Returns are due by the last day of the month following the tax period; annual returns are due by March 31.
Are Intrastat declarations required in the Netherlands?
Yes. Businesses trading goods across EU borders must file Intrastat returns by the 10th of each month once trade exceeds €1,000,000 (arrivals) or €1,200,000 (dispatches).
