CountryNetherlands
EU Member StateYes
VAT TermBTW
Standard rate of VAT21%
Reduced rates6%
VAT identification number formatNL 123456789B 11 12
VAT registration limit established businessesNil
VAT registration limit non-established businessesNil
VAT registration limit distance salesEURO 100,000
VAT return periodsNormally quarterly but monthly or annually can be considered depending on turnover
Annual returnsNo
Intrastat thresholds: dispatches and arrivalsEURO More than 800,000: annually more than 5,000,000: monthly for arrivals and More than EURO 1,000,000: annually more than 5,000,000: monthly for dispatches
EC Sales Lists frequencyMonthly or quarterly
EC purchase listsNo
Other reporting requirementsNo
VAT recovery by non-established non-EU businessesAllowed for all non-EU countries.
Expenses on which VAT is not recoverableMost countries including the Netherlands restrict input tax recovery on certain items. This may include costs related to restaurant meals, alcohol and tobacco. Please contact Accordance for full list of non recoverable items.
Reverse ChargeThe reverse charge mechanism (btw verlegd) applies to the majority of cross border services.
Extended reverse chargeServices provided by a non-established to a VAT registered customer in the Netherlands are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in the Netherlands.
Fiscal representative required for non-EU businessesA business established in a country outside the EU may appoint a tax representative or, in some cases, can register directly for VAT in the Netherlands.
Use and enjoyment rulesUse and enjoyment rules have been implemented in the Netherlands. Please contact us for details.
Local addressAccordance
Statute of limitationsRecovery of VAT by the tax authorities: The period is 5 years. Deduction and refund of VAT: The period is 5 years.

This information is correct at the time of publishing (January 2020) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

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