The Netherlands brought in its Value Added Tax (VAT) regime in 1968. It harmonised this system with the rest of the European Union (EU) in 1979. It is administered by the Dutch Revenue, and is based on the original Dutch VAT law with subsequent administrative decisions and rulings.
Any non-resident trader supplying goods in the Netherlands may face the obligation to Dutch VAT register, comply with the local laws, complete Dutch returns, Intrastat and other declarations. There is however a common use of the reverse charge simplification rule, and import good VAT deferment schemes.
There are a number of trading situations which typically require a foreign business to register with the Dutch tax authorities. These follow the broad EU VAT rules, and include:
There is a very limited requirement to VAT register non-resident companies if they are providing services. This follows the 2010 VAT Package simplification.
If you do need to VAT register, read our Dutch VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in the Netherlands that you should consider. Please read our Dutch VAT Reverse Charge briefing.