Netherlands VAT Services
VAT registration Netherlands
A non established business that makes supplies of goods or services in the Netherlands must VAT registration in Holland. If it is require 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 permit without a tax representative. Article 23 permit allows you to benefit from the reverse charge mechanism. Which means that you will able to postpone the payment of VAT from the moment of import of goods.
VAT threshold Netherlands is the threshold of gross sales that you make within Netherlands. VAT services Netherlands threshold for EU businesses selling into Netherlands is €100,000. This means when you reach or exceed this amount you are require to register for VAT number Netherlands. In the Netherlands, the standard VAT rate is 21%. There are two additional special rates: the 9% rate and the 0% rate (zero rate).
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 recommend to prove that you need a Dutch VAT number.
How to filing VAT Return Netherlands?
Netherlands VAT returns are submit electronically in the Netherlands. VAT return could submit 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 Value Added Tax return.
- Monthly VAT returns – all VAT registered entities with a turnover exceeding EUR 100,000 will file monthly
- Quarterly VAT returns – Businesses with a turnover between EUR 30,000 and EUR 100,000 will file Quarterly
- No VAT return – Those businesses with an annual turnover of less than EUR30,000 fall under an exemption scheme, whereby they are exempt from charging VAT and making periodic VAT returns.
- Annual Return – Businesses filing VAT returns will also be required to file an annual VAT return
Any monthly or quarterly A Netherlands VAT filing for a non-resident company is due on the 15th of the 2nd month following the period end.
VAT payment
Having completed the tax filing, 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 charge over your purchases and costs higher than the amount of VAT that you are require to pay in the Netherlands? Then you can apply for refund on your tax return. Return liabilities must pay in euros.
Deregistration
If a taxpayer is no longer consider to a taxable person for VAT purposes. The business can deregister through a letter to the Dutch tax authorities stating that the VAT registration has to be ended.