Introduction of the Dutch VAT

Foreword：

Netherlands is a Highly developed capitalist country located in Western Europe. Although the Netherlands occupies a tiny land,  the total population is up to 17.3 million (2019). Currently, the Netherlands has become the sixth site of Amazon beside other sites like United Kingdom, France, Germany, and Italy. People may concern the market volume of such a small country. But according to our research, Dutch Electronic Commerce Association has released a report in 2018, it shows there are 13.5 million online shopper, almost 80% of the population. In addition, The port of Rotterdam is one of the busiest ports in the world, and the China-Europe Railway can also directly reach the Netherlands , transportation is very convenient.

Why should i register for Dutch VAT?

The rule is same as other Amazon EU site: You have to register country’s VAT if you used local warehouse. Another criterion is  the distance selling is more than 10,000 EUR .

What are the documents required to register Dutch VAT？

The documents required are less than other EU states：

1. Passport/ ID of legal person

2. Certificate of Incorporation

3. Dutch VAT application form

Accountant will fill up the application form for you with the information you provided. The officially timescale to get the VAT number is within 6 weeks, but our accountant has tried to get the VAT number only 2 weeks!

Latest date for receipt of VAT return and payment

Generally, you need to file your VAT return quarterly to belastingdienst. The overseas companies must declare and pay VAT following the schedule table below

Its means the declaration and payment must be complete within 2 months after the quarter end!（attention: Must）Please make sure you have putted reference note when making payment.（For each company's quarterly tax payment, the tax office will provide a unique 16-digit payment reference that you can view on the return, you can use it as the reference when making payment)

You may also go the official website to find the reference number:

https://www.belastingdienst.nl/rekenhulpen/betalingskenmerk/

It’s very important to declare and pay taxes on time

So far the Penalty in the Netherlands is the highest in EU states. The Penalty for late declaration is 68 EUR; and for late payment is 50 EUR. For example, you have 10 EUR VAT in this period, if you don’t make declaration and payment on time, you will meet 118 EUR Penalty. So please always remember to do it on time!

How to apply for Dutch EORI?

You can apply for Dutch EORI if you don’t have any EORI in EU states. We suggest to apply for Dutch EORI after get the VAT number, its only takes 1-3 working days, fastest in the EU states.

If you already have Dutch VAT and now want to authorize our accountant to deal with your VAT issue, you might provide your VAT certificate, business license and identification card of legal person, the transfer of account agency will takes 4-6 weeks^*.

Feel free to contact our consultant if you have any question about Dutch VAT, we are glad to answer.

*Remark: The above time-consuming are all coming from official data