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Dutch VAT for foreign businesses
Selling to customers in the Netherlands, holding stock in a Dutch warehouse or importing goods here? We register your company for Dutch VAT and file the returns, for a fixed fee.
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What we explain to our clients is here for you too. Short answers and in-depth articles, written for businesses rather than for tax specialists. Is your question not here? Just ask.
What is newUpdated 3 November 2026
- 1 November 2026E-commerce from outside the EU: € 2 handling fee per product category, on top of the € 3 duty up to € 150
- This autumnDraft Dutch e-invoicing act goes to consultation; domestic e-invoices mandatory from 1 July 2030
- 19 October 2026First ViDA act published in the Netherlands: more through the OSS and a transfer scheme from 1 July 2028
- 19 September 2026New Union Customs Code published; the rules will apply in phases
Dutch VAT for foreign businesses
11 articles
Dutch VAT for foreign businesses
VAT registration and VAT returns in the Netherlands for foreign companies and Dutch BVs (private limited company) without an establishment. Fixed fees.
VAT registration in the Netherlands for foreign companies
Dutch VAT number for a foreign company or a Dutch BV without an establishment. We prepare and file the Registration form Foreign companies. Fixed fee EUR 275, all follow-up included.
Dutch VAT returns for non-resident businesses
Dutch VAT returns for foreign companies in one monthly package: every return and questions about it for EUR 100 per month, EC Sales List + EUR 25, OSS return + EUR 50.
Fiscal representative in the Netherlands: do you need one?
Most foreign companies need no fiscal representative for Dutch VAT. When one is compulsory, when it pays off on imports, and direct registration for EUR 275.
Selling from a Dutch 3PL or fulfilment warehouse
Stock in a Dutch 3PL or fulfilment centre? When your company needs a Dutch VAT number, how each sale is taxed, import VAT and the OSS, at fixed fees.
UK companies: Dutch VAT and tax after Brexit
A UK limited company selling to the Netherlands? Dutch VAT registration, an EU EORI number, import VAT, refunds and Northern Ireland: what applies since Brexit.
US companies doing business in the Netherlands
A US LLC or corporation selling to Dutch or EU customers? When you need a Dutch VAT number, parcels and the IOSS, marketplaces, digital services and staff.
Swiss and Norwegian companies in the Netherlands
A Swiss or Norwegian company with customers in the Netherlands? Import VAT, an EU EORI number, supplies with installation, the reverse charge and refunds.
A letter from the Dutch tax authorities? We explain it in English
A letter from the Dutch tax authorities in Dutch? Send it to us. Within one working day you know what it is, the deadline and what to do. Fixed fee EUR 95.
What does Dutch VAT cost your company?
Calculate what Dutch VAT compliance costs your foreign company: VAT registration EUR 275 one-off, every VAT return for EUR 100 per month, EC Sales List + EUR 25, OSS return + EUR 50, missed quarters EUR 325 each.
Dutch VAT for your clients: work with us
Accountant, tax adviser, 3PL or freight forwarder with clients from abroad? Refer their Dutch VAT registration and returns to us, at our fixed fees.
Specific VAT questions
18 articles
Starting a business in the Netherlands from abroad
A Dutch BV, a branch of your foreign company or no establishment at all: what each means for VAT, corporate income tax and payroll, and what we arrange.
The Dutch VAT number: format, check and how to get one
What a Dutch VAT number looks like (NL, 9 digits, B, 2 digits), the VAT ID and the VAT tax number, how to check one in VIES, and how a company gets one.
Dutch VAT rates in 2026
The Dutch VAT rates in 2026: 21% standard rate, 9% for food, medicines, books, passenger transport and more, 0% for exports and supplies within the EU.
A Dutch EORI number for your company
A company from outside the EU that files customs declarations in the EU needs an EORI number. How to get a Dutch EORI number, the documents, and our fee of EUR 59.
Do I need a Dutch VAT number?
Selling to Dutch customers from abroad? When the VAT is reverse-charged to your customer and you need no Dutch VAT number, and when you do have to register. With a worked example.
Amazon FBA and fulfilment stock in the Netherlands
Is your stock stored in the Netherlands through Amazon FBA, Pan-EU or another fulfilment service? When you need a Dutch VAT number, how moving your own stock works, and what it costs.
Chinese and other non-EU sellers: Dutch VAT
A seller from China or another country outside the EU, selling goods to the Netherlands? Shipping from abroad, stock in a Dutch warehouse or selling to Dutch importers: which VAT rules apply.
VAT registration refused: no establishment in the Netherlands
Your Dutch BV was refused a domestic VAT number because it has no establishment in the Netherlands? What that means, and how the company still gets a Dutch VAT number.
Marketplace sales from Dutch stock by non-EU sellers
Non-EU seller with stock in the Netherlands, selling through Amazon, bol or TikTok Shop? When the marketplace is treated as the seller for VAT, and what you still report yourself.
Importing into the Netherlands as a foreign company
Importing goods into the Netherlands as a company from abroad? The EORI number, import VAT and how to reclaim it, the Article 23 licence and customs duties, with a worked example.
A Dutch BV with foreign owners: what you have to do
Set up a Dutch BV while you live abroad, or own one through a foreign parent company? Corporate income tax, VAT, the director's salary, dividends, annual accounts and the UBO register at a glance.
Late or missed Dutch VAT returns
Your company should have filed Dutch VAT returns, or filed them late? The penalties, tax interest and back-assessments, and how a voluntary correction avoids a penalty. Fixed fees.
Dutch VAT refund for foreign businesses
Paid Dutch VAT on hotels, car hire, goods or imports, but no Dutch VAT number? How EU and non-EU companies reclaim it, the deadlines, the minimum amounts and what we charge.
Foreign contractors: VAT on construction and installation
A construction or installation company from abroad working on a site in the Netherlands? When the VAT is reverse-charged to your Dutch customer or main contractor, and when you register and charge Dutch VAT yourself.
Events, conferences and trade fairs in the Netherlands
Organising a conference, seminar, concert or trade fair in the Netherlands from abroad? Where admission is taxed, when the VAT is reverse-charged to Dutch business guests, and when you register yourself.
SaaS and digital services to Dutch customers
Selling software, apps, online courses or other digital services to customers in the Netherlands from abroad? Business customers, consumers, the EUR 10,000 threshold and the non-Union OSS scheme.
Call-off stock in the Netherlands
Keeping stock at a Dutch customer's premises or warehouse? When the call-off stock rules let an EU supplier do without a Dutch VAT number, the conditions, the 12-month limit and what goes wrong.
Triangulation: ABC chain transactions with the Netherlands
Buying goods in one EU country and selling them to a Dutch customer, with direct delivery? When the simplified triangulation rules spare you a Dutch VAT number, the conditions and the invoice wording that is required.
Payroll, groups and structures
13 articles
Dutch VAT compliance for international groups
Outsource the Dutch VAT compliance of your group's entities: monthly or quarterly returns, reconciliations, EC Sales Lists, OSS and audit support, in English.
Dutch corporate income tax in 2026 for foreign-owned companies
Dutch corporate income tax in 2026: 19% and 25.8%, who files, the deadline, loss relief and the interest limit, for BVs and branches with foreign owners.
Dutch dividend withholding tax: 15%, exemptions and the return
Dutch dividend withholding tax: 15%, the exemption for parent companies in the EU, the EEA and treaty countries, the return within one month and the 25.8% tax.
Employer of record, or your own payroll in the Netherlands?
Hiring in the Netherlands without a Dutch entity? An employer of record employs your staff for you. Your company can also register as a Dutch employer itself.
UBO register: a Dutch BV with owners abroad
Who counts as a UBO of a Dutch BV, the one-week deadline, the documents for owners abroad, and how we prepare and send the UBO report for EUR 95.
Payroll in the Netherlands for foreign employers
Employees in the Netherlands but no Dutch entity? When a foreign employer withholds Dutch payroll taxes, registration with the Dutch tax authorities, monthly payroll returns, social security and what we charge.
Applying for the 30% ruling in the Netherlands
Hiring someone from abroad in the Netherlands? The conditions for the 30% ruling in 2026, the salary norm, the 150 km rule, the four-month deadline, the change to 27% in 2027 and what we charge per employee.
A1 certificate and social security across borders
Posting staff to or from the Netherlands, or working in several EU countries? Which country's social security applies under Regulation 883/2004, where to apply for the A1 certificate, what it means for contributions and what we charge.
Accounting for the Dutch subsidiary of a foreign group
Accounting and compliance in English, reporting to your group mapped to its chart of accounts, VAT, Dutch annual accounts with the KVK (the Dutch Chamber of Commerce) filing and the corporate income tax return for the Dutch BV of a foreign group. Fixed monthly fee.
Transfer pricing for a Dutch subsidiary
Management fees, cost recharges and intercompany loans between a Dutch BV and its group: the arm's length rule, what every BV must document, when a master file and local file apply, and a fixed-fee memo with agreement.
Permanent establishment in the Netherlands
Does your foreign company have a permanent establishment in the Netherlands? The tests for an office, an agent and a construction project, profit attribution, the Dutch corporate income tax return, the KVK registration and what we charge.
Closing your activities in the Netherlands
Your foreign company stops its activities in the Netherlands? The final VAT return, deregistering the VAT number, OSS and EC Sales List, payroll taxes, the last corporate income tax return and record keeping. Fixed fee.
The cross-border small business scheme (EU KOR)
Small EU business selling in the Netherlands, or Dutch business selling elsewhere in the EU? Since 2025 the VAT exemption for small businesses works across borders: EUR 100,000 EU-wide, EUR 20,000 in the Netherlands, the EX number and the quarterly report.
Expats and English-speaking entrepreneurs
2 articles
Tax and compliance in English, for entrepreneurs in the Netherlands
Living in the Netherlands and running your own business, but more at home in English? Accounting, VAT, income tax and your BV, handled and explained in English. Fixed monthly fees from EUR 89.
The M form: your Dutch tax return in the year you move
Moved to or from the Netherlands this year? Then you file the M form, one income tax return for the whole year. What it covers and how we prepare it for EUR 295.
Frequently searched
13 articles
Filing a Dutch VAT return: how and when (2026)
How to file your Dutch VAT return: logging in, completing the sections, paying and the 2026 deadlines. Plus what happens if you are late.
Reverse-charge VAT: when and how
What does reverse-charge VAT (btw verlegd) mean in the Netherlands? When it applies, what goes on the invoice and how to report it in your VAT return.
Small business scheme (KOR): who benefits?
The Dutch KOR in 2026: turnover up to € 20,000, no VAT charged and no VAT returns. Conditions, the registration deadline and when the KOR costs you money.
Registering with the KvK: steps, costs and what follows
How to register your sole proprietorship with the Dutch KvK: when, how, the € 85.15 fee and what the tax authority sends you afterwards. With a start-up checklist.
How much tax does a Dutch freelancer pay? 2026 example
How much income tax does a self-employed person pay in the Netherlands in 2026? Step by step from profit to tax: allowances, brackets, tax credits and the Zvw contribution.
Self-employed allowance 2026: € 1,200 and the conditions
The Dutch self-employed allowance (zelfstandigenaftrek) is € 1,200 in 2026 and € 900 in 2027. Who qualifies, how the hours criterion works and what if profit is low.
Starter’s allowance 2026: € 2,123 extra for new businesses
The Dutch starter’s allowance (startersaftrek) is € 2,123 in 2026, on top of the self-employed allowance. Conditions, how often you get it and the 2027 proposal.
Hours criterion: 1,225 hours and half your working time
What is the Dutch hours criterion (urencriterium)? At least 1,225 hours a year on your business and more than half your working time. Which hours count and the exception for starters.
SME profit exemption 2026: 12.7% of your profit tax-free
The Dutch SME profit exemption (mkb-winstvrijstelling) is 12.7% of profit after the entrepreneur’s allowance in 2026. Who qualifies and how it works, without an hours criterion.
Changing or requesting a provisional assessment as a business owner
How Dutch freelancers change or request a provisional assessment: until when, how to avoid tax interest and how to get deferral of payment for the part that is too high.
Help with your Dutch tax return
Need help with your Dutch income tax or VAT return? A tax adviser files it, uses your allowances and arranges extensions. Fixed price, agreed up front.
Reclaiming Dutch VAT as a business owner: how it works
You reclaim Dutch VAT through your VAT return. When you get VAT back, which VAT you may not deduct, and what applies if you are just starting or paid VAT abroad.
Closing a Dutch sole proprietorship and deregistering with the KvK: the tax side
Stopping your eenmanszaak? How to deregister with the KvK, what happens to your VAT and income tax, and what to watch for with the profit on cessation.
ViDA: what changes
4 articles
ViDA: what changes in VAT, 2027 to 2031
VAT in the Digital Age (ViDA): the extended OSS and the transfer scheme from 1 July 2028, the platform rules, the end of call-off stock and e-invoicing from 2030. Timeline and what it means for your business.
Amazon Pan-EU without foreign VAT numbers: the transfer scheme
A webshop with stock in Germany, Poland or the Czech Republic? With the transfer scheme and the extended OSS, from 1 July 2028 you can often do without foreign VAT registrations. How it works and how to prepare.
Ready for e-invoicing: your invoicing before 2030
From 1 July 2030 a structured e-invoice is mandatory for business transactions with other EU countries, and under the Dutch government's plan for domestic ones too. What an e-invoice is, what Peppol does and how we review your invoicing.
Short-term rentals through a platform: VAT from 1 July 2028
Renting out a holiday home, B&B or apartment in the Netherlands through a platform? From 1 July 2028 the platform charges the VAT, unless you do so yourself. What each choice costs or yields, with a worked example.
VAT developments
3 articles
E-invoicing: prepare your administration
Understand the Dutch plans for mandatory e-invoicing and digital VAT reporting. See the proposed timeline and practical steps for your business.
E-commerce and customs: € 3 duty and € 2 handling fee
Since 1 July 2026 a € 3 customs duty applies to e-commerce up to € 150 from outside the EU, and since 1 November 2026 a € 2 handling fee. What applies and what is coming.
VAT grouping: review your group structure
Recent European case law on financial links calls for a careful assessment of VAT grouping and the facts within your business group.
Frequently asked questions
5 articles
Frequently asked questions on VAT
The questions businesses ask most about Dutch VAT: who is a VAT business, the small business scheme, rates, filing and payment, reverse charge and corrections.
Frequently asked questions on income tax
Answers to the questions businesses ask most about Dutch income tax: entrepreneur status, the hours criterion, reliefs, home office and the car.
Frequently asked questions on corporate income tax
The questions company owners ask most about Dutch corporate income tax: rates, customary salary, salary or dividend, losses and the fiscal unity.
Frequently asked questions on the OSS
Answers on the One Stop Shop: what it is, the EUR 10,000 threshold, which turnover belongs in it, which rate applies, the deadline and stock held abroad.
Frequently asked questions on the EC Sales List
Answers on the Dutch EC Sales List: when to file, matching box 3b, checking VAT numbers, corrections and the statistics return for CBS.
VAT and trade abroad
5 articles
Outsourcing your VAT return
Having your Dutch VAT return done by a tax adviser. What it costs, what you send in and when it pays for itself.
Selling to consumers in the EU
Selling to consumers in other EU countries? Above EUR 10,000 you charge the VAT of your customer's country. What the One Stop Shop does and does not arrange.
Selling through a platform
Selling through a platform? Since 2021 the platform can count as the seller for VAT. When that is the case and what it means for your return.
EU VAT paid in 2026? Submit your refund on time
Request a refund of VAT paid in other EU countries during 2026 before 1 October 2027. Understand eligibility, thresholds and supporting records.
A mistake in your VAT return? How to correct it
Correcting Dutch VAT in 2026: when to submit a supplementary return, the eight-week deadline and the records you need. Includes examples.
Running a business and tax
4 articles
BV or sole trader?
BV or sole trader: the difference for your taxes, what you gain and lose when you switch, and when it becomes worthwhile.
Income tax return for the self-employed
Have your Dutch income tax return done as a self-employed person. What goes into it, which reliefs apply, the deadline and what it costs. A fixed price, no hourly rate.
What does an accounting firm cost?
What an accounting firm costs a Dutch sole trader: prices per month, per return and per hour, and why they differ.
Self-employed or employed: review how you actually work
Review whether your assignment is genuinely self-employed and distinguish proposed Dutch self-employment legislation from the current rules.
Problems with the Dutch tax authorities
6 articles
Enforcement order or seizure by the Dutch tax authorities?
Received a writ of execution, or have the Dutch tax authorities already seized something, such as your car? What happens, how much time you have, and who to call today.
Resolving a tax debt: payment plan and overdue returns
Behind on your tax returns and the Dutch tax authorities estimating the amount themselves? Here is how to get back in control, including the penalties and the payment plan.
Late-filing and late-payment penalties from the Dutch tax authorities
Filed or paid too late? How high the Dutch default penalty (verzuimboete) is in 2026 for VAT and income tax, when you do not get one and how to object.
Additional assessment (naheffingsaanslag): what it is and what to do
Received a Dutch additional assessment for VAT or payroll tax? What it is, when you must pay, which penalty may be added and how to object.
Filing an objection with the Dutch tax authorities: how it works
Disagree with a Dutch tax assessment or penalty? The deadline for an objection, what it must contain, how long the tax authority takes and what happens with payment.
Ex officio reduction: lowering a Dutch tax assessment after the objection period
Too late to object, but the assessment is too high? With a request for ex officio reduction (ambtshalve vermindering) you can go back up to five years. How it works and where the limits are.
Deadlines
1 article
Tax calendar
Every Dutch tax deadline in one place: VAT quarterly and monthly with the weekend rule for payment, plus the EC Sales List, OSS, income tax and the accounts.