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VAT registration in Holland

  • Currency: EUR

  • VAT is called: BTW

  • EU member: Yes

  • Format VAT number: NL9999.99.999.B.01

  • Format Tax number: 9999.99.999

  • VAT rate: 21%, 9%

Foreign companies that are not established in the Netherlands but sell services in the Netherlands, e.g. real estate services or deliver goods that are sold only when they are installed (so-called assembly deliveries), can in most cases avoid VAT registration. The reason is that the Netherlands applies reverse charge if the buyers are businesses VAT registered in the Netherlands. Reverse charge means the buyer must collect the VAT and the seller invoices without VAT. However, the buyer's VAT number and why you invoice without VAT must be stated on the seller's invoice. Foreign companies that sell goods domestically in the Netherlands can apply a reverse charge for VAT provided the buyer is a Dutch company established in the Netherlands.

The following transactions are examples of when VAT registration may become necessary in the Netherlands:

  • Sales of electronic or telecommunications services to private individuals in the Netherlands

  • Goods transports from the Netherlands to other countries carried out on behalf of private individuals, e.g. relocation of household

  • Passenger transports in the Netherlands

  • Own warehouse in the Netherlands

  • Business management on site in Holland

  • Purchase of goods from the EU to the Netherlands or sale of goods to the EU from the Netherlands

  • Import to or export from Holland

  • Resale of several types of costs (eg hotel overnight stays invoiced to other foreign companies or bus transfers in the Netherlands) that occur at conferences, trade fairs, etc.

VAT registration in the Netherlands

In the application for VAT registration you need to fill in detailed information about the company and the planned business operations in the Netherlands. The form, including certain prescribed documents from Swedish authorities, such as VAT certificates from the Swedish Tax Agency and trade register extracts from the Swedish Companies Registration Office, is then sent signed by a signatory to Belastingdienst, Heerlen, which handles VAT registration of foreign companies.

VAT registration in the Netherlands usually takes about 6 weeks. The tax authority in the Netherlands then returns and issues a Dutch tax number / VAT number when the application has been processed.

Voluntary VAT registration in the Netherlands is not allowed.

If a foreign company has taxable activities in the Netherlands and does not register, no fine is generally imposed for not registering, but a fine can be imposed for late submission of a VAT return.

VAT reporting in the Netherlands

The VAT reporting period can be quarterly, monthly and in some cases even years depending on annual sales. If you are late in submitting VAT reports, late fees can be imposed, see above. If you conduct EU trade from the Netherlands, in addition to the VAT report, you must also submit an EC sales list. If you fail to submit an EC sales list, a late fee may be imposed. If the flows exceed the Intrastat threshold, you must also report Intrastat. Failure to do so may result in a late fine.

In general, it can be said that it is not very easy to fulfil your declaration obligations in the Netherlands as in other countries, once you have managed to register for VAT. Foreign taxpayers, just like local companies, are expected to know the local rules for VAT and the regulations that taxpayers in the country in question must follow.

In addition, the electronic VAT returns prescribed may be difficult for foreign companies to submit. Each country has its own system and in many countries the signatory can be required to have a personal identity number from the country or that he or she personally collects a code for online reporting from the tax authority in the country. I