Appoint a fiscal representative in the Netherlandsand make sure to be 100% VAT compliant

Basic information
EU membership	1957
ISO code	NL
VAT introduced in the Netherlands	1969
VAT name in the Netherlands	Belasting over de toegevoegde waarde (BTW)
VAT ID format in the Netherlands	NLSSSSSSSSSSSS
Territories with special status in the Netherlands	n/a
VAT rates in the Netherlands
Standard VAT rate	21 %
Reduced VAT rate (1)	9 %
Reduced VAT rate (2)	n/a
Super reduced VAT rate	n/a
VAT parking rate	n/a
Zero VAT rate	yes

Thresholds triggering VAT reporting obligations in the Netherlands
Intrastat threshold at introduction	Upon receipt of a letter from the Dutch statistical authority (CBS)
Intrastat threshold on dispatch	Upon receipt of a letter from the Dutch statistical authority (CBS)
Distance selling threshold	As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in the Netherlands

Intrastat return	na
EC Sales List (ESL) return	monthly according to threshold/conditions, quarterly depending on threshold/conditions

VAT returns	every 2 months according to threshold/under certain conditions, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions
Reporting currency	EUR
VAT-related penalties in the Netherlands
Failure to file a VAT return	A fine between 68 and 136 euros per declaration.
Late payment of VAT	A fine of 3% of the VAT due with a minimum of 50 euros and without exceeding 5514 euros.
Failure to report ESL/DEB	A fine of : 136 euros for the first non-deposit; 275 euros for the second and third non-deposit; 1378 euros for the following non-deposits. In case of repeated offences the administration can apply a fine up to 5514 euros per ESL declaration.
Useful links on VAT in the Netherlands
Tax Administration in the Netherlands	Tax authorities
Ministry of Finance in the Netherlands	Ministry of Finance
Check a VAT number in the Netherlands	Check a VAT number

EU VAT Guide	EU VAT Guide

Need VAT assistance in the Netherlands? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in the Netherlands subject to Dutch VAT, may be required to appoint a tax representative. Established in the Netherlands, the fiscal representative will fulfill the company’s VAT obligations to the Dutch tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in the Netherlands to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in the Netherlands.
Intra-Community and Dutch VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in the Netherlands, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in the Netherlands, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in the Netherlands? Contact us now.

The Netherlands, a founding member of the European Union, a member of Benelux and the 7th largest economy in the European Union, is strategically located in the heart of Europe, between Germany, France and the United Kingdom, making it a true international trading platform. This position is reinforced by the significane of the Rotterdam port, Europe’s largest port, which allows the Netherlands to be one of the main gateways to the European Union for many imports.
These are all reasons for operators to develop activities that may require VAT registration and involve various reporting obligations.

The Dutch VAT legislation is in line with the EU directives. It is codified in the Dutch VAT Act of 1968 Wet op de omzetbelasting, and the Act of 1st January 1969.
Every foreign trader must, in principle, be registered for VAT in the Netherlands if they supplies goods or services to or from the Netherlands. The same applies to any operator who has carried out distance selling in the Netherlands (subject to thresholds). A foreign operator who has appointed a fiscal representative with limited authorisation (BFV) does not need to register for VAT in the Netherlands.

The VAT rates currently in force in the Netherlands are as follows:

• Standard VAT rate: 21 %
• Reduced VAT rate (1): 9 %
• Reduced VAT rate (2): n/a
• Super reduced VAT rate: n/a
• VAT parking rate: n/a
• Zero VAT rate yes

Need a tax representative in the Netherlands? Contact us now.