VAT for foreign entrepreneurs
Is your enterprise established outside the Netherlands? And do you do business in the Netherlands? Then you will be involved with the Dutch VAT regulations. In the Netherlands we also refer to VAT as turnover tax.
New VAT identification number for Dutch private individual businesses.
All Dutch private individual businesses have been given a new VAT identification number in order to better protect the privacy of entrepreneurs. We advise EU businesses to obtain the new VAT identification number of their Dutch private individual business clients by 1 January 2020 at the latest.
Calculating VAT relating to goods and services
You can read further details here about VAT relating to services and VAT relating to the purchase and sale of goods. For example, how you calculate VAT in these situations.
Reporting, paying and claiming refund of VAT
We also explain here what you are required to do in order to report and pay VAT. In many cases you are able to deduct VAT or claim its refund. If you conduct business in the Netherlands, yet without supplying goods or services in the Netherlands, and you incur costs in respect of which VAT is charged, then you can claim refund of the VAT paid.
Does this information apply to you?
This information is meant for foreign entrepreneurs who are not established in the Netherlands and who have no permanent establishment here. Are you established in the Netherlands, or do you have a permanent establishment here? Then the same VAT regulations as for Dutch entrepreneurs (only available in Dutch) apply to you.