VAT in the Netherlands
Are you an entrepreneur who is not established in the Netherlands? And do you supply goods or services to the Netherlands? Then you are foreign entrepreneur in terms of VAT. You file a turnover tax return here and you may also be required to pay VAT in the Netherlands. Further information is given below about the VAT regulations in the Netherlands.
VAT for foreign entrepreneurs
Are you a foreign entrepreneur and do you supply goods and services in the Netherlands? Then you are covered by the VAT regulations that apply here. Further details are given below about calculating VAT, filing VAT returns, paying VAT, how to deduct or claim refund of VAT.
Your tax office and registration
As foreign entrepreneur who is involved with VAT, you are required to know which tax office deals with your business and how you can register with the Tax and Customs Administration.
VAT relating to services
Do you supply services as a foreign entrepreneur? Further details are given below about when services are considered to be supplied, the regulations covering the supply of services to private individuals and reverse-charging VAT relating to services.
VAT relating to purchase and sale of goods
You will be involved with VAT both in the purchase and sale of goods. For example, if you buy goods in the Netherlands or if you export goods out of the Netherlands.
If you have immovable property in the Netherlands, then you will be involved with Dutch VAT.
If you supply goods or services in the Netherlands, VAT does not need to be calculated in all cases. This may be due either to an exemption or the reverse-charge mechanism.
Filing VAT return and paying VAT
If you are required to file a tax return as an entrepreneur, then you must fulfil a number of administrative obligations. If you are required to file a VAT return, then you will be sent the relevant forms periodically for completion. This usually takes place on a quarterly basis.
Claiming refund of VAT
Are goods bought by you or your enterprise in the Netherlands or are you involved with other costs? Then your suppliers will charge you VAT. You will also pay VAT if you import goods from countries outside the EU.
Are you involved with Dutch VAT? Then there are a number of administrative regulations that apply to you.
Objection and appeal
Do you disagree with a decision we have made? Then you can submit an objection.