VAT in the Netherlands
If you are an entrepreneur who is not based in the Netherlands (non-resident entrepreneur) and who supplies goods or services in the Netherlands, you will have to pay Dutch turnover tax in respect of these goods or services.
International issues: VAT in the Netherlands
If you are an entrepreneur who is not based in the Netherlands (non-resident entrepreneur) and who supplies goods or services in the Netherlands, you will have to pay Dutch turnover tax in respect of these goods or services.
What is a permanent establishment?
A permanent establishment is an industrial or commercial establishment located in the Netherlands that is equipped with sufficient manpower and other resources to operate as an independent business.
Supplying services in the Netherlands
The term 'services' refers to all activities, other than the supply of goods, that are carried out on a commercial basis in return for remuneration. The following are examples of services.
VAT and goods transactions
Various situations may arise with regard to the sale and purchase of goods, each of which has its own specific VAT implications. There are various ways in which you can buy and sell goods.
VAT and immovable property in the Netherlands
If you own immovable property in the Netherlands, three situations may occur that are relevant for VAT purposes.
Calculating VAT: rates and exemptions or reverse-charge
If you supply goods or render services in the Netherlands, you are not always required to charge VAT. If an exemption or reverse-charge mechanism applies, you do not have to charge VAT.
Deducting and reclaiming VAT
If you buy goods or incur other costs in the Netherlands on behalf of your firm, your suppliers will charge you VAT.
Representation
If you are required to file a VAT return in the Netherlands or wish to claim a VAT refund in the Netherlands, you do not have to do this yourself. You are free to authorise a third party to represent you vis-à-vis the Dutch tax authorities.
Competent tax office and registration
As a non-resident entrepreneur dealing with VAT, you need to know which tax office is competent in your case and how you should register with the Tax and Customs Administration.
VAT return
Filing a VAT return involves the following aspects: completing return forms, paying VAT, tax refunds and more.
Application for a VAT refund
Are you established as an entrepreneur in an EU country other than the Netherlands? And do you want to reclaim Dutch VAT that was charged to you as an entrepreneur?
Electronically supplied services
In 2002, the Council of the European Union adopted a VAT directive containing a regulation on the levy of VAT in respect of electronic services.
Individuals