Netherlands

VAT registration in Netherlands

A non-established business that makes supplies of goods or ser­vices in the Netherlands must register for VAT Netherlands if it is required to account for VAT on the supply. The most important difference from the resident VAT number in the Netherlands is that with the non-resident VAT number, you cannot apply for Article 23 permitted without a tax representative. Article 23 permit allows you to benefit from the reverse charge mechanism, which means that you will be able to postpone the payment of VAT from the moment of import of goods.

Required documents

  • The application form is important to answer the questions correctly and truthfully.
  • A copy of a valid ID/Passport
  • Proof of the deed of incorporation
  • Outgoing invoices or contracts with preferably Dutch customers. You may also attach some of your EU customers. This part is optional, but much recommended to prove that you need a Dutch VAT number.

How to file VAT Return Netherlands

Netherlands VAT returns are submitted electronically in the Netherlands. VAT return could be submitted for monthly, quarterly or annual periods, depending on the amount of VAT payable. If you file a tax return, a number of administrative obligations apply. You usually file a quarterly VAT return and must file a digital return via the secure section of Netherlands Tax Office website. Even if you did not do any business in the Netherlands during a certain period or if you are entitled to a refund of Dutch VAT, you must file a VAT return.

VAT payment

Having completed the tax return, does it appear that you are required to pay VAT? Then you have 2 months after the end of the relevant period in which to pay this. Is the amount of VAT charged over your purchases and costs higher than the amount of VAT that you are required to pay in the Netherlands? Then you can apply for refund on your tax return. Return liabilities must be paid in euros.

Deregistration

If a taxpayer is no longer considered to be a tax­able person for VAT purposes he can deregister through a letter to the Dutch tax authorities stating that his VAT registration has to be ended.