Your tax office and registration
As foreign entrepreneur who is involved with VAT, you are required to know which tax office deals with your business and how you can register with the Tax and Customs Administration.
Your tax office
The Tax and Customs Administration/Limburg/Department of International Issues deals with matters concerning Dutch VAT for all foreign entrepreneurs, except for entrepreneurs who make use of a tax representative. In case of the latter your tax representative’s tax office will deal with your VAT business.
Registration with the Netherlands Tax and Customs Administration
If you are a foreign entrepreneur who is involved with Dutch VAT then in many cases you are required to register with the Netherlands Tax and Customs Administration. This depends on your situation:
- Are you an entrepreneur who imports or exports goods (intra-Community)? And are you required to submit a VAT return?
Then you must register with us for VAT.
- Are you an entrepreneur from a non-EU country and are you not obliged to submit a VAT return? And would you like to claim refund of VAT?
This is only possible if you register with us.
- Are you an entrepreneur from another EU country and are you not obliged to submit a VAT return? And would you like to claim refund of VAT?
Then you do not need to register with us and you can submit a claim for refund in your own country.
Do you want to know which form you need to complete? In that case, use the Registration of Foreign Businesses (RBO) aid.