Netherlands · VAT (btw)
Netherlands VAT registration and filingwherever your business is based
Dutch businesses register through the Chamber of Commerce (KVK) and get a btw-id from the Belastingdienst. Businesses based abroad need a Dutch VAT number from the first sale of stock held in the Netherlands. GoodVat registers you, charges 21% or 9% at checkout and files your Dutch VAT returns.
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- Standard rate
- 21%
- Reduced rate
- 9%
- Threshold if you’re based abroad
- €0
Netherlands VAT · Belastingdienst
- Registered
Dutch VAT ID (btw-id)
NL123456789B01
- Calculated
Printed book, Dutch consumer
9% reduced rate
- Sent
Invoice to a Dutch government body
Peppol BIS Billing 3.0
- Filed
Return July to September 2026
Due 30 Nov 2026 (based abroad)
Next return: October to December 2026, due 28 February 2027 if you’re based abroad, 31 January if you’re Dutch.
The rules
What Dutch VAT asks of online sellers
The Netherlands is Europe’s import and fulfilment hub, and its rules differ for Dutch businesses and those based abroad. These are the ones that catch sellers out.
- 01
Stock in the Netherlands means registering
For businesses based abroad, goods held in a Dutch warehouse, whether with Bol, Amazon or a fulfilment partner, make your sales there Dutch sales. There is no threshold: you register with the Belastingdienst from the first taxable sale, and EU and non-EU businesses can both do it directly.
- 02
Dutch businesses start at the KVK
If you’re established in the Netherlands, you register your business with the KVK, which tells the Belastingdienst. You get a VAT ID (btw-id, NL plus 9 digits, B and 2 digits) and a separate VAT number for your returns. Turnover of €20,000 or less lets you opt into the small business scheme (KOR), which means no VAT charged and no returns.
- 03
Article 23 defers import VAT
Goods from outside the EU normally trigger 21% import VAT at customs. An Article 23 licence lets you declare it on your Dutch VAT return and deduct it in the same return, so you pay nothing up front. A business based abroad can’t apply for one itself: it goes through a Dutch fiscal representative.
- 04
Quarterly returns, with a longer deadline abroad
The Belastingdienst usually sets you up with a Dutch VAT return every quarter, and may ask for monthly ones. If you’re established in the Netherlands, you file and pay by the end of the next month, so 31 October for July to September. Businesses based abroad get two months, so 30 November.
- 05
One registration for the rest of the EU
Dutch businesses selling to consumers in other EU countries register for the One-Stop Shop through Mijn Belastingdienst once those sales pass €10,000 a year. Businesses outside the EU can use the Netherlands for Non-Union OSS on digital services, and for IOSS on parcels of €150 or less.
- 06
No B2B e-invoicing mandate yet
Dutch businesses can still invoice by PDF if the customer agrees to receive invoices digitally. E-invoices are already required for new contracts with the central government. The cabinet plans a B2B mandate from 1 July 2030, but that isn’t law yet.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a Dutch business | A btw-id through the KVK, then quarterly returns due by the end of the next month | We register you, apply 21% or 9% at checkout, file your returns and move you to the One-Stop Shop when your EU sales pass €10,000. We also tell you if the KOR makes sense. |
| You hold stock in a Dutch warehouse | A Dutch VAT number before the first sale, then quarterly returns with two months to file | We register you, split marketplace and own-store sales and file every return. If you sell the same stock in other EU countries, we register you there too. |
| You import goods from outside the EU | 21% import VAT at customs, or Article 23 deferral through a Dutch fiscal representative | We register you, arrange your Dutch fiscal representative and Article 23 licence, and declare the import VAT on your return so you pay nothing at the border. |
| You ship parcels to Dutch consumers from abroad | IOSS for parcels of €150 or less, or a Dutch VAT number for larger orders | We register you for IOSS and charge Dutch VAT at checkout on every order, so PostNL doesn’t ask your customer for VAT and a handling fee on delivery. |
| You sell software or digital services | 21% Dutch VAT on consumer sales, declared through the One-Stop Shop | We apply 21% at checkout, check Dutch business customers’ VAT IDs for the reverse charge and file your OSS returns. |
How it works
How GoodVat handles Dutch VAT
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your sales by country and by where your stock sits, and tell you when you need a Dutch VAT number, pass €10,000 across the EU or need the One-Stop Shop.
Registration
Our accountants register you with the Dutch Tax Administration, after your KVK registration if you’re established in the Netherlands, get your btw-id and answer its questions.
Tax calculation
The API returns 21% or 9% for each product, and the right treatment for business customers, OSS sales and exports. Children’s clothing is 21%, and a printed book or e-book is 9%.
E-invoicing
Invoices to Dutch government bodies go out as Peppol BIS Billing 3.0 in the EN 16931 format, and Dutch business customers can get the same structured e-invoice once they agree to it.
Filing
We prepare and file your Dutch VAT returns, and your OSS returns if you use it, and tell you what to pay and by when.
Pricing
Dutch VAT, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the Dutch Tax Administration, file every return and deregister you when you stop selling there, for $99 a month.Filing prices
Frequently asked questions
Who needs to register for VAT in the Netherlands?
Dutch businesses register with the KVK when they start trading, and the Belastingdienst issues their VAT ID. They can skip charging VAT under the KOR if turnover is €20,000 or less. Businesses based abroad register from the first taxable sale, for example of stock held in a Dutch warehouse. If you only ship parcels from abroad or sell digital services, IOSS or the One-Stop Shop usually replaces a Dutch registration.
What is a Dutch VAT number?
A Dutch business has two numbers. The VAT ID (btw-id) looks like NL123456789B01, goes on your invoices and is the one customers check on VIES. The VAT number (omzetbelastingnummer) is used for your returns and payments to the Belastingdienst.
How often is the Dutch VAT return due?
The Belastingdienst usually sets quarterly returns, and may ask for monthly ones. A Dutch-established business files and pays by the end of the month after the period. A business based abroad has two months. You must file even if you sold nothing or are owed a refund.
Do I need a fiscal representative in the Netherlands?
Not to register: EU and non-EU businesses can register for Dutch VAT directly. You need one to use an Article 23 licence, because a foreign business can’t apply for it. We arrange the representative and the licence for you.
What are the Dutch VAT rates?
The standard rate is 21% and the reduced rate is 9%, for food, books, e-books, newspapers and medicines. Tickets for culture and sport stay at 9%, but hotel stays moved to 21% on 1 January 2026. Exports and other cross-border trade are at 0%.
What does Dutch VAT compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the Dutch Tax Administration and file for you, filing is $99 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.