Netherlands / Holland SalesTax VAT

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Tax base and VAT rate. The tax is levied on the sale price and the general rate is 21%. A lower rate of 6% applies for certain goods and services, such as food products, books, medicines, art, antiques, entry to museums, zoos, theatres and sports. Visible exports are zero-rated

Foreign companies may register in the Netherlands for VAT without the need to form a local company; this is known as non-resident VAT trading. There is no VAT threshold in the Netherlands for the registration of non-resident traders; a VAT number must be in place before the commencement of taxable supplies.

There are strict rules on the situations where a registration is permitted. Common scenarios which require a Dutch VAT registration include:

  • importing goods into the Netherlands
  • trading commodities and excise goods within Dutch warehouses
  • organising live events, conferences, etc, in the Netherlands
  • holding goods in a warehouse in the Netherlands as stock for resale longer than three months
  • ‘supply and install’ services over 12 months
  • selling goods from the Netherlands to other EU countries
  • distance selling to private individuals in the Netherlands, e.g. internet retailing.

If you wish to apply for Sales Tax in Netherlands / Holland, please register in the form below the reasons for needing sales tax VAT in Netherlands / Holland or send us an email