Vat registration in The Netherlands can be complicated for companies that have no physical presence yet in The Netherlands.
In the European, VAT-directive is stated that countries have to issue a VAT registration number to companies performing taxable activities in that country. In the Netherlands there is no specific formal procedure for vat registrations, so the general rules for governmental bodies apply.
As with any other request to the tax authorities, they are obliged to decide within six weeks. We charge a fee of 450 EUR to apply for the Dutch VAT number and complete the VAT registration procedure.
In general, we are able to obtain the VAT number in 2 weeks!
How can I register for VAT in the Netherlands?
The first step to register your VAT number in The Netherlands is to determine what kind of VAT number you require.
A ‘resident’ VAt number (requires a company to fulfil several substance requirements before it can be considered a ‘resident’ company)
A ‘Non-Resident VAT number (in case you operate on the Dutch market, for example, buy or sell goods, without physical presence)
Please note that the non-resident VAT number has some limitations, such as the article 23 exemption (no VAT on import) is in most cases not permitted.
In case you would be interested in the article 23 license, then you could use the services of a Fiscal Representative to apply for the article 23 exemption anyway (for which a bank guarantee can be requested by the tax authorities).
Can any company apply for VAT registration in The Netherlands?
Basically, yes! Any company, even if it’s not registered in the Netherlands, can apply for a VAT number. In most cases, this will be a non-resident VAT number.
The most important difference from the resident VAT number is that with the non-resident VAT number, you cannot apply for Article 23 permitted without a tax representative.
Article 23 permit allows you to benefit from the reverse charge mechanism, which means that you will be able to postpone the payment of VAT from the moment of import of goods. The VAT is instead then paid after the VAT return for the related quarter.
The non-resident VAT number also has no condition of having a permanent establishment in the Netherlands.
Apply for your Dutch VAT registration right now!
Our Dutch accountants can apply for a VAT number on behalf of your company. We provide a fixed fee, and guarantee our result!
Once the Dutch VAT number has been provided, our Dutch accountants can process the VAT returns on a quarterly basis, our fees for such service is normally based on the amount of transactions that we process. See our Price List.