Since the launch of Amazon Dutch station, more and more e-commerce friends to the Netherlands, we have also received a lot of customer consultation, the sellers can not get around to understand the Dutch VAT rate structure, tax number registration and declaration process and a series of issues. Today, Ambo xiaobian will introduce the VAT of the Netherlands in detail for the sellers, hoping to be helpful to the sellers who intend to enter the Dutch market.

Who needs to register for Dutch VAT

1.Store inventory and distribute orders in the Netherlands;

2.The goods are delivered to the Dutch seller from another EU country/region (not France) where the stock is stored, and the total annual sales to the Dutch seller exceeds 100,000 euros;The Dutch remote sales quota is 100,000 euros.

3. Set up a company in the Netherlands and deliver goods from the Netherlands to Dutch buyers, with a total annual sales of more than 20,000 euros in all sales channels.

VAT rates in the Netherlands

1.standard rate is 21%;Applies to the vast majority of goods and services.

2. The low 9% tax rate applies to food and drinks (except alcohol) intended for human consumption, water, medicines and medical AIDS, books and magazines, etc.

3. The 0% tax applies to exports and supplies within the EU.

Dutch invoice requirements

On the basis of the EU invoice standards, the Tax laws of the Netherlands require the following information on an invoice:

o   Show invoice date

o   Invoice serial number

o   Seller's and buyer's VAT number

o   Name and address of seller and buyer

o   A description of the goods or services supplied

o   quantity of goods or services supplied

o   date on which goods or services are supplied

o   Net amount of VAT, applicable VAT rate and amount of VAT payable

Electronic invoices are allowed in the Netherlands, and records of both paper and electronic invoices should be kept for at least seven years.

Deferred import licence for the Netherlands

Many sellers choose to import from the Netherlands. The seller can apply for an import deferred license in the Netherlands, and after that,Import VAT is not payable immediately when importing,You only need to declare the import VAT on the VAT report and make the corresponding deduction in the same report if the conditions are met.

Therefore, the impact of import VAT on enterprise cash flow is reduced to the minimum.

It should be noted that if a Chinese seller needs to apply for a deferred import license from the Netherlands, You need to use a financial agent.Additional, apply for import defer, need to pay certain deposit to tax bureau commonly.

Registration of VAT in the Netherlands

Dutch VAT number format:

NL123456789B01（NL+9 digits +B+ 2 digits）

The required documents for tax registration are:

Company business license, legal person id card or passport, application form, etc. When applying for an import deferred license, a questionnaire is also required.

Dutch VAT declaration

1. Reporting frequency: it is determined according to the turnover. Generally, the more common reporting mode is quarterly reporting.

If your quarterly VAT is more than €15,000, you can choose to change it to a monthly filing period or from the Dutch tax office. If the VAT balance due does not exceed €1,883 per year, you may choose to file an annual return.

2. Return period: the periodic VAT return is submitted electronically to the Dutch VAT authority before the last day of the month following the month/quarter in which the return is to be filed, i.e. before the end of the month following the tax period (the last day of N + 1).