Foreign companies register for Dutch VAT from their first taxable supply in the Netherlands: goods stored or imported there, local sales or consumer services. There is no threshold for non-residents. An Article 23 licence lets importers report import VAT on the return instead of paying it at the border; non-EU companies need a fiscal representative for it. The standard rate is 21%, returns are quarterly.
Who needs a Dutch VAT number
- Dutch B.V.s with taxable activity. Trading and service companies register at the start; the KOR scheme can exempt residents below EUR 20,000.
- Importers and warehouses. Goods imported into or stored in the Netherlands, including at fulfilment centres.
- Holdings that invoice. Management fees to subsidiaries make a holding a taxable person; a fiscal unity can simplify a Dutch group.
- Not needed. B2B services to Dutch businesses (reverse charge) and pure share-holding.
Standard rate
9% reduced, 0% for exports and intra-EU supplies.
For non-residents
Registration from the first taxable supply.
Import VAT deferral
Import VAT on the return instead of at customs.
VAT ID and tax number
One for invoices, one for returns.
Article 23 and fiscal representatives
- Why it matters. Without the licence, import VAT is paid at the border and recovered months later; with it, the cash cost is zero.
- Who can apply. Dutch-established companies, and foreign companies through a fiscal representative with a general licence.
- Non-EU companies. Need a fiscal representative for the licence; many also appoint one for routine filings.
- Conditions. Regular imports, proper administration and a clean compliance record.
Rotterdam's real advantage is not the port. It is never paying import VAT in cash.
Returns and schemes
| Item | Netherlands |
|---|---|
| Rates | 21%, 9%, 0% |
| Return frequency | Quarterly as standard; monthly on request or when required |
| EU sales listing | For intra-EU B2B supplies and services |
| OSS and IOSS | For EU distance sales and low-value imports |
| KOR small business scheme | Residents below EUR 20,000 |
| Records | Kept for at least seven years |
Do you need a Dutch VAT number?
Tick everything that applies.
Do you need a Dutch VAT number?
Tick what you do. You get the answer, the scheme and your filing rhythm.
9% reduced.
Register from the first local supply.
Import VAT without cash cost.
Needed for the licence.
Dutch VAT registration: frequent questions
Does a foreign company need a Dutch VAT number?
Yes, if it makes taxable supplies in the Netherlands that are not reverse-charged: goods stored in a Dutch warehouse, imports, local sales of goods, or services to consumers taxed there. There is no threshold for non-residents.
What is an Article 23 licence?
A Dutch licence that lets importers report import VAT on their VAT return instead of paying it at the border, so it costs nothing in cash. Non-EU companies need a Dutch fiscal representative to get one.
What is the Dutch VAT rate?
21% standard and 9% reduced, with 0% for exports and intra-EU supplies.
What are the two Dutch VAT numbers?
The VAT identification number (NL123456789B01) goes on invoices; the VAT tax number is used for filing returns with the Belastingdienst.
How long does Dutch VAT registration take?
Usually two to six weeks for EU companies and four to eight weeks for non-EU companies.