Your tax office and registration

As a 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 Administration.

Your tax office

The Tax Administration/Department of International Issues deals with matters concerning Dutch VAT for all foreign entrepreneurs, except for entrepreneurs who make use of a tax representative. In case of the latter your tax representative’s tax office will deal with your VAT business.

Registration with the Tax Administration

If you are a foreign entrepreneur who is involved with Dutch VAT then in many cases you are required to register with the Dutch Tax Administration for which you use the form 'Registration form Foreign companies'.

You must register in the following situations:

• You are an entrepreneur who imports or exports goods (intra-Community) and you are required to submit a VAT return.
• You are an entrepreneur from a non-EU country and you are not obliged to submit a VAT return. And you would like to claim refund of VAT.
• You are an entrepreneur from a non-EU country and you want to use the One Stop Shop via the Netherlands.

It is not always necessary to register in the following situations:

• You are an entrepreneur from another EU country and you are not obliged to submit a VAT return.
• You are an entrepreneur from another EU country and you would like to claim refund of VAT. Then you do not need to register with us and you can submit a claim for refund in your own country.
• You meet the following conditions:
  • Your company is located outside the EU.
  • You supply goods that are already in the EU to customers in the Netherlands who are not required to submit a VAT return, such as private individuals.
  • You are registered for the Union scheme in an EU country other than the Netherlands.
  • You submit your VAT notification via the One Stop Shop of the Union scheme.
• You meet the following conditions:
  • Your company is located outside the EU.
  • You supply goods via a digital platform to customers in the Netherlands who are not required to submit a VAT return, such as private individuals.
  • The platform fiction applies.
• You meet the following conditions:
  • Your company is located outside the EU.
  • You provide services to private individuals for which you have to pay VAT in the Netherlands.
  • You are registered for the non-Union scheme in an EU country other than the Netherlands.
  • You submit your VAT notification via the One Stop Shop of the non-Union scheme.

If your company is established in an EU country other than the Netherlands, you may be able to use the Union scheme. Check with the tax authorities in the country where your business is established.