VAT registration in Netherlands is something you will have to think about as soon as your company starts doing business within the territory. VAT in Netherlands is based on the rules set by the EU, which includes the details for Dutch VAT registrations and VAT returns, and other VAT compliance issues. However, the Dutch VAT rate is still set by the local state. As part of the EU, the Netherlands follows the laws, or VAT Directives, formulated by the European Commission in Brussels.
Do you need to apply for VAT registration in Netherlands?
There are strict rules on the situations where a registration is permitted. Common scenarios which require a Dutch VAT registration include:
1. Importing goods into the Netherlands;
2. Trading commodities and excise goods within Dutch warehouses;
3. Organizing live events, conferences in Netherlands;
4. Holding goods in a warehouse in the Netherlands as stock for resale longer than three months;
5. “Supply and Install” services over 12 months;
6. Selling goods from the Netherlands to other EU countries;
7. Distance selling to private individuals in the Netherlands, e.g. internet retailing.
If your company has these kinds of operations, then your company will have to apply for a VAT registration number in Netherlands.
VAT Rates in Netherlands
1. Standard VAT rate
The Dutch standard rate is 21%.
2. Reduced VAT rate
The reduced VAT rate in the Netherlands is 6% and applies on:
(1) Supply of food and beverage;
(2) Hotel accommodation;
(3) Transport of passengers;
Dutch VAT Returns Filing
Companies with a Dutch VAT number must submit periodic returns detailing all taxable supplies and inputs. VAT returns can be submitted monthly, quarterly or annually, depending on the amount of VAT payable. Non-established businesses must file returns and pay over any VAT due two months following the reporting period. Companies with appointed fiscal representatives are usually required to file returns on a monthly basis, due one month following the reporting period.
Tannet can take care of the Dutch company registration as well as the followup compliance requirements, such as bookkeeping and tax filing. We can also help you with Dutch trademark registration.
If you have further inquires, please do not hesitate to contact Tannet at anytime, anywhere by simply visiting Tannet’s website www.tannet-group.net, or calling Hong Kong hotline at 852-27826888 or China hotline at 86-755-82143512, or emailing to email@example.com. You are also welcome to visit our office situated in 16/F, Taiyangdao Bldg 2020, Dongmen Rd South, Luohu, Shenzhen, China.
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