Union 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 register with the Dutch Tax Administration for the Union scheme? This is only possible if you have a warehouse or a fixed establishment in the Netherlands. How to register depends on your situation.
Register: I already have a username and password
If you already have a username and password, you can register via Mijn Belastingdienst Zakelijk. Op Mijn Belastingdienst Zakelijk, you log in using eHerkenning.
Register: I do not have a username and password yet
If you do not yet have a username and password, please follow the steps below.
1. Register your company with the Tax Administration using the 'Registration form Foreign companies'.
2. Send the form to the address on the form.
3. We process your form. You will then receive a Dutch letter with your registration number with the Tax Administration. Please note that this is not your participation number for the Union scheme. You will receive your participation number only after registering for this scheme.
Dutch tax entity cannot participate
A Dutch tax entity for VAT purposes cannot participate in the Union scheme of the One Stop Shop. 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.
Register fixed establishment in the Netherlands
Do you want to register your Dutch fixed establishment for the Union scheme? Go to Mijn Belastingdienst Zakelijk if your permanent establishment has eHerkenning.
Does your fixed establishment in the Netherlands not have eHerkenning? Please ask the Chamber of Commerce whether the fixed establishment can be registered in the Commercial Register as a VAT entrepreneur. If so, the fixed establishment can apply for eHerkenning. With this you can register for the Union scheme via Mijn Belastingdienst Zakelijk.
If the fixed establishment cannot be registered in the Commercial Register at the Chamber of Commerce, it can be registered as a VAT entrepreneur with a 'Registration form Foreign companies'. With the information you get after your registration, you can register for the Union scheme.
Do you want to change or stop your registration?
To change or stop your registration, go to Mijn Belastingdienst Zakelijk.
Do you want to use the non-Union scheme? Then you must register for this separately. You cannot do that by changing your registration for the Union scheme.
