see also :
INTRASTAT in the Netherlands
VAT rates in the Netherlands

GENERIC INFORMATION

Netherlands is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=448/1577833200

VAT local name :
Belasting over de toegevoegde waarde (btw)
Wet op de omzetbelasting 1968

VAT number format in Netherlands :
NL1 2 3 4 5 6 7 8 9 B 01

Date of introduction of VAT in Netherlands :
1 January 1969

Local transposition of EU Directive :
Law on Turnover Tax, 1968 (Stb. 329), as last amended by the Laws of … December 2019 (not yet known on 12 December 2019).

Competent authority :
Ministry of Finance
(http://www.minfin.nl)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
NL-TEDB@minfin.nl

HOW VAT IS APPLIED IN Netherlands

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Netherlands :
See our section “VAT rates in Netherlands

INTRASTAT and EUROPEAN SALES LIST IN Netherlands

Form and submission of ECSL in Netherlands :
non resident ICP, within 2 following months
Form and submission of Intrastat in Netherlands :
10th working day of following month

VAT COMPLIANCE IN Netherlands

Form name(s) : Online form

Monthly VAT returns :

Conditions to submit monthly returns in Netherlands :
If requested by the taxable person or the tax

authorities
Due date of monthly returns in Netherlands :
Last day of following month
When to pay VAT under monthly return scheme in Netherlands :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Netherlands :
Default
Due date of quarterly returns in Netherlands :
Last day of following month
When to pay VAT under quarterly return scheme in Netherlands :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Netherlands :
If VAT payable per year does not exceed EUR1,883 and some other requirements are met will be abolished per 1 January 2020
Due date of yearly returns in Netherlands :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 100,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in the Netherlands

Request a quotation

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

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