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.

Competent tax office

The Heerlen tax office (Belastingdienst/Limburg/kantoor Buitenland) handles all tax matters relating to non-residents, including private individuals and entrepreneurs alike. In other words, it deals with non-resident entrepreneurs who are required to pay or wish to reclaim Dutch VAT.

Registration

For non-resident entrepreneurs dealing with VAT, a distinction can be made between:

• entrepreneurs who file periodic VAT returns. If you, as a non-resident entrepreneur, owe VAT in the Netherlands or make an intra-Community supply or acquisition of goods, you should register for VAT with the Tax and Customs Administration;
• entrepreneurs not obliged to file VAT returns who submit an application for a VAT refund. If you, as a non-resident entrepreneur, submit an application for a VAT refund, the Tax and Customs Administration can only deal with your request if you have registered as a non-resident entrepreneur with the Tax and Customs Administration.

To register with the Tax and Customs Administration, please write to Belastingdienst/Limburg/kantoor Buitenland

The Tax and Customs Administration will first send you a general questionnaire, which you are obliged to complete and return. Depending on the nature and scope of the activities in the Netherlands, the Tax and Customs Administration will decide if you should file periodic VAT returns or whether it will be sufficient to submit an Application for Refund form.