VAT registration in the Netherlands for your online store
VAT registration in the Netherlands, returns filed in the Netherlands and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in the Netherlands you need a VAT number in the Netherlands and you must file your returns there. The service includes registration and tax compliance in the Netherlands: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in the Netherlands: 21% (reduced: 9%). The Netherlands is the gateway for many imports through Rotterdam: the Article 23 licence avoids paying import VAT upfront at customs.
When you need a VAT number in the Netherlands
If you are in any of these situations, you need to register before the first sale:
- You hold goods in the Netherlands: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in the Netherlands and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in the Netherlands in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in the Netherlands at a glance
| 🇳🇱 Netherlands | |
|---|---|
| Standard VAT rate | 21 % |
| Reduced rates | 9 % |
| Where you register | With the Belastingdienst, at the Heerlen office that handles foreign businesses. |
| What number you get | Dutch VAT number (NL, ending in B01) |
| What you file | Quarterly VAT return (monthly if the authority requires it because of the amounts). |
| Transactions with other countries | Intra-EU transactions return (ICP) and Intrastat with the statistics office (CBS) above the thresholds. |
| Fiscal representative | Not mandatory for selling; it is for importing with VAT deferral (the Article 23 licence), which is arranged through a representative. |
| Packaging and EPR | Batteries through Stichting OPEN; packaging, with the Verpact scheme, is reviewed with you. Included: see details. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in the Netherlands
With the Belastingdienst, at the Heerlen office that handles foreign businesses. File preparation, submission and follow-up until you have the number.
Returns on time
Quarterly VAT return (monthly if the authority requires it because of the amounts). Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Not mandatory for selling; it is for importing with VAT deferral (the Article 23 licence), which is arranged through a representative. If you import, also the EORI and Intrastat.
Packaging and EPR
Batteries through Stichting OPEN; packaging, with the Verpact scheme, is reviewed with you. See EPR in the Netherlands.
Tax demands and regularisations
If letters arrive from the authority in the Netherlands, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in the Netherlands and which channels you sell through there.
Registration
VAT registration in the Netherlands and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Dutch VAT number?
If you hold stock in the Netherlands and sell from there, or if you import through Rotterdam in your own name.
What is the Article 23 licence?
A permit that lets you avoid paying import VAT at customs and declare it later in the periodic return. Foreign businesses obtain it through a fiscal representative.
Can I declare sales from my stock in the Netherlands through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in the Netherlands for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in the Netherlands go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.