Netherlands VAT profile
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Netherlands VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 9% |
| EU VAT Number | NL999999999B99 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 20,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required in some cases. |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: Possible upon written agreement from Tax Administration and after meeting required conditions - Quarterly: This is a standard filing frequency - Annually: Possible upon written agreement from Tax Administration if VAT due is below €1,883, IC-movements below €10,000 and no postponed import VAT accounting Filing and Payment Deadline - Monthly and Quarterly filing: Last day of the month following reporting period for Dutch companies and companies with fiscal representatives Last day of the second month following the reporting period for foreign companies registered for VAT - Annual filing: Last day of the third month following the reporting period |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: N/A Dispatches: N/A Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period" |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies of goods exceeds EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value - Quarterly: If the value of intra-community supplies of goods have not exceeded EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value - Annually: If the value of intra-community supplies does not exceed EUR 15,000 and taxpayer files annual VAT return. Written request needs to be sent to the VAT Authority Filing Deadline - Monthly and Quarterly filing: Last day of the month following reporting period for Dutch companies and companies with fiscal representatives Last day of the second month following the reporting period for foreign companies registered for VAT - Annual filing: 31st March following the reporting year" |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Netherlands
Latest tax technology news and blog posts
The Netherlands – Bill to maintain reduced VAT rate on culture, media and sport accepted by Senate
The Dutch Senate approved the bill by which the VAT rate for culture, media and sports will be retained at the 9%. The VAT on accommodation will […]
The Netherlands – Bill to maintain reduced VAT rate on culture, media and sport adopted
The Dutch Parliament approved the bill by which the VAT rate for culture, media and sports will be retained at the 9%. The VAT on accommodation will […]
Netherlands to start rejecting VAT returns submitted too early
From 27th May 2025, the Dutch VAT Authority is introducing an automatic check during VAT return submission to validate the reporting period and the submission date. Only […]