Register for VAT in the Netherlands

Our tax lawyers in Netherlands highlight the main requirements for VAT registration in 2026, the different approaches according to tax residency, as well as other aspects concerning this type of tax. For complete information about the current tax laws and reporting requirements, please reach out to our team.

Quick Facts
We offer VAT registration services	Yes
Standard rate	21%
Lower rates	0%, 9%
Who needs VAT registration	All VAT payers (all those engaging in VAT-taxable activities)
Time frame for registration	Approximately 10 days
VAT for real estate transactions	Property sale and letting exempted from VAT in certain cases
Exemptions available	Education, childcare and healthcare services Sports organizations and clubs Financial and insurance services Services offered by socio-cultural institutions, composers, writers, etc. Letting or selling immovable property that is more than 2 years old and others
Period for filing	Within 1 month after the report period
VAT returns support	Yes, upon request
VAT refund	Only in some cases for goods or services used for business purposes
Local tax agent required	Recommended
Who collects the VAT	The Dutch Tax and Customs Administration
Documents for VAT registration	The Dutch Tax and Customs Administration receives the details for registration from the Netherlands Chamber of Commerce once the company is entered into the Dutch Business Register
VAT number format	NL + 9 digits + B + 2 check digits
VAT de-registration situations	When the company is deregistered from the Chamber of Commerce
Voluntary registration availability (YES/NO)	NO, VAT registration in Netherlands is mandatory.
VAT registration for sole traders	Mandatory, but you can apply for the small businesses scheme (KOR) if your annual turnover is below 20,000 euros, and be VAT exempt.
VAT registration for branches	Mandatory, but some exceptions may apply. Our Dutch lawyers can offer more details.
VAT registration for liaison offices (YES/NO)	NO
VAT for e-commerce activities	Mandatory, as per the European Union taxation scheme.
Threshold for e-commerce VAT registration	More than 10.000 euros/ year
Record-keeping requirements	7 years
Invoice must contain VAT rate (YES/NO)	YES
Other invoice requirements	– VAT identification number, – invoice date, – invoice number, – business name and address, – customer name and address, – supplied goods/services and quantity, – Dutch Business Register number (if applied), – date of supply
Simplified invoices	If the total amount of the invoice does not exceed 100 euros.
Invoice issue expiration date	Generally 5 years, but there is a 2 years exception for some invoices. Our attorneys can detail.
Penalties for late VAT returns	3% of the unpaid, partially unpaid, or not paid on-time tax
VAT number for EORI registration	A VAT number is mandatory before applying for the EORI number.
Annual VAT return	Not required
Reverse charge mechanism	Makes the recipient responsible for paying VAT on certain transactions involving non-established businesses.

Table of Contents

How can your lawyers assist me in connection to VAT registration in the Netherlands?

Our team of lawyers in the Netherlands has a dedicated set of legal services designed for tax purposes. In connection to VAT, our team can assist in the following ways:

provide information on the VAT rates and the goods and services charged with this tax;
offer information on the documentation required for tax and VAT registration in the Netherlands;
intermediate all the procedures imposed by the local tax authorities;
register for VAT both Dutch resident companies and foreign businesses, regardless of the company type investors want to incorporate here;
provide information on the VAT deductions a company can obtain or the VAT reverse-charge mechanism;
submit VAT returns, etc.

What is VAT?

VAT is the acronym for value added tax, a type of consumption tax regulated by theDutch tax laws, which is applied to the majority of goods and services traded on the local market. It can apply to all stages of production up to the final sale.

What is the structure of a VAT number?

Companies that will be issued with a VAT number in the Netherlands will receive a code comprised of the following:

the country code (NL);
a code comprised of 9 digits (123456789);
the letter B (B);
two other digits (12);
the overall structure is NL123456789B12.

What are the Dutch VAT registration requirements for a foreign company?

A foreign company must register for VAT in the Netherlands in the following cases:

it imports or exports goods and is required to submit a VAT return (intra-Community goods or services);
the company is from a non-EU country and is not required to submit a VAT return but it can claim a VAT refund;
the company is a non-EU one that wishes to use the One Stop Shop in the Netherlands.

When is a foreign company exempted from VAT registration in the Netherlands?

VAT registration for foreign companies may not always be compulsory. It is not always necessary to register if the foreign company falls under one of the following categories:

the company is a non-EU one that does not file a VAT return;
the company is based outside of the European Union;
the company supplies goods in the EU to customers who do not need to submit VAT returns (for example, private individuals);
the company is registered for the Union Scheme in another EU country;
the company supplies goods using a digital platform and the customers are private individuals who are not required to submit a VAT return in the Netherlands;
the company is registered for the non-Union scheme in another EU country, other than the Netherlands.

Are Dutch resident companies required to apply for a VAT number?

Once the Dutch companyis subscribed to the Trade Register, the Commercial Chamber automatically transfers the company information to the tax authorities. The VAT number in the Netherlands is issued immediately upon registration with the Chamber of Commerce for sole proprietorship or in several working days for other forms of business.

How long does it take to obtain a Dutch VAT number?

The registration for VAT in the Netherlands takes up to 5 days, depending on the company type selected for incorporation.

Do companies need to apply for other tax-related numbers?

Yes, it should be noted that companies interested in carrying out trading activities outside the Netherlands will be required to apply for an EORI number with the Tax Administration and Customs Office.

Can I be exempted from the VAT as a business owner of a Dutch company?

Yes, this right can be granted to those who qualify under the Small Business Scheme, which implies the following:

the company has a turnover below EUR 20,000 yearly;
in this case, the company does not charge VAT to its customers;
it also does not file VAT returns;
VAT deductions are not allowed;
the company type of the applicant company is not of relevance, as long as the turnover threshold is respected.

In the infographic below, you can read the basics on how to register for VAT in the Netherlands:

How to register for VAT in the Netherlands.png

What are the VAT rates in the Netherlands in 2026?

The Tax and Customs Administrationin the Netherlands imposes different value-added tax rates, according to the types of services. these are the following:

21% – this is the general tariff applicable to most of the services provided by Dutch companies;
9% – this low tariff applies to food and drinks, agricultural products and services, medicines, daily newspapers, magazines and other common products and services;
0% – this mainly to the supply of goods from the Netherlands to another country in the EU and it also applies to the international transport of passengers.

What are the Dutch VAT invoicing requirements?

All invoices must contain specific information about the VAT, among which:

the client’s VAT number;
the seller’s VAT identification number;
a description of the goods/services sold;
the net amount subject to VAT;
the VAT rate;
the amount due as a VAT;
the amount with the VAT included.

What are the VAT reporting requirements?

VAT registration in Netherlands is mandatory, however, the obligations of the entrepreneur do not stop with this step. They are also required to file VAT returns and pay the applicable VAT rates according to the law in force and by observing the terms.

How can I submit VAT returns?

All businessmen who are liable to the payment of the VAT must submit the VAT returns for their commercial activity, a procedure which must be completed online. We invite you to watch a short video on VAT registration in the Netherlands: