VAT in the Netherlands
VAT registration in the Netherlands is something you will have to think about as soon as your company starts doing business on the Dutch territory. Even if the Dutch Tax Administration does its best to simplify customs and VAT processes, many transactions still require business operators to apply for a VAT registration in the Netherlands.
This is the case for some B to B operations and all B to C sales (please see tab ecommerce). In order to know if your company has to apply for a VAT registration in the Netherlands, feel free to call RMB’s experts. They will ask you a few questions about your flows of goods and invoicing and will tell you if a VAT registration in The Netherlands is required. They will also inform you about the mentions that have to appear on your sales invoices.
Once your VAT registration in the Netherlands is completed, RMB can take care of the filing of your VAT returns. You will then make sure that your transactions are reported properly to the Dutch Tax Administration. Asking RMB to handle your VAT registration in the Netherlands will make you save time and energy.
Cross border VAT is a very complex and changing matter. We then believe that focusing on our core business is the best way to offer reliable services to our clients. Being independent also allows us to provide our clients with immediate and practical solutions entirely adapted to their specific cases.
Do you need a VAT number in the Netherlands?
A VAT registration in The Netherlands is requested if:
- You have Intra-Community Supplies of goods from the Netherlands to other EU countries
- You organize exports of goods from The Netherlands outside the EU
- You sell goods to Dutch private consumers (B to C domestic sales)
- You provide refurbishment or construction services on the French territory for private clients
If your company has these kinds of operations, then your company will have to apply for a VAT registration number in The Netherlands.
VAT rates in the Netherlands
1. Standard VAT rate
The Dutch standard rate is 21%.
2. Reduced VAT rate
The reduced VAT rate in the Netherlands is 6% and applies on (list is not exhaustive) :
- Supply of food and beverage,
- Hotel accommodation,
- Transport of passengers,
E-commerce regulations in the Netherlands are based on the European Directive like in all other EU Member States. Please however note that the sales threshold in the Netherlands is 100.000 Euros. This means that if your UK company sells more than 100.000 Euros of goods to private consumers, then a VAT registration in the Netherlands becomes compulsory.
VAT registration process
In case your company has to apply for a VAT registration in the Netherlands, RMB’s team will provide you with all the necessary information about the documents requested by the Dutch Tax Authorities. Once these documents are collected, RMB’s experts will proceed with your VAT registration in The Netherlands.
This process usually takes a couple of weeks before your “NL” VAT number is attributed. It is then safe to anticipate it before starting doing business in the Netherlands.