Import scheme: registration
This part of the website is intended for entrepreneurs established outside the European Union. Entrepreneur in the Netherlands? See 'Afstandsverkopen, zoals e-commerce, en diensten voor particulieren in andere EU-landen'. Is your company based in an EU country other than the Netherlands? Please check with the tax authorities of the country of establishment.
Do you want to use the One Stop Shop for the Import scheme? Then you can only register in the Netherlands through an intermediary established in the Netherlands. Such an intermediary is, for example, a tax advisor established in the Netherlands. You choose 1 intermediary. Do you have a fixed establishment in the Netherlands? Then we consider you a Dutch entrepreneur. Then look at 'Afstandsverkopen, zoals e-commerce, van buiten de EU' (in Dutch).
With the Import scheme, your intermediary submits monthly VAT returns for all these deliveries. And pay it in one go. If you use the Import scheme, you do not pay VAT on importation.
A Dutch tax entity for VAT cannot participate in the import One Stop scheme. However, companies established in the Netherlands that are part of the tax entity can register. When registering, you provide the VAT identification number of the fixed establishment and not the VAT number of the tax entity.
Do you want to change or stop your registration?
Then ask your intermediary to do this for you.
Is your company based in Norway?
If your company is based in Norway, you do not need an intermediary for your shipments coming from Norway under the Import scheme.
Are you not yet registered with the Dutch Tax Administration? Then fill in the 'Registration form Foreign companies' first.
Are you registered with us? Then you can register for the Import scheme via Mijn Belastingdienst Zakelijk. The registration form is available in English. Op Mijn Belastingdienst Zakelijk, you log in using eHerkenning.
