For cross-border sellers that are not local in the Netherlands, registration with Dutch VAT is required under the following circumstances:

(1) Store stock and deliver orders in the Netherlands;

(2) Distribution of goods from another EU country/territory in which the stock is stored (not France) to the Seller in the Netherlands, and the total annual sales to the Seller in the Netherlands exceed EUR 100,000;

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

Generally, Dutch tax payment is directly remitted by customers to the Netherlands Tax Bureau, and the customer's tax number and declaration period and other information should be noted.

The quarterly or monthly filing deadline is the same:

(1) Declaration time: the monthly or quarterly filing date shall be postponed by one month. For quarterly filing customers, the filing deadline for the first quarter is April 30. For monthly filing customers, the filing deadline for February is March 31.

(2) Payment time: The client must make sure that the payment reaches the bank account of the Netherlands Tax Office before the deadline for declaration. When making payment, the client needs to reserve the date of payment. Generally, the payment should be made 3-5 days before the deadline.

In terms of VAT in the Netherlands, accurate and timely declaration and timely payment of taxes are of great importance. There are four tax penalties involved as follows:

(1) Excess of filing time (i.e., late filing) will result in a fine of 65 euros;

(2) If you file a file and pay late taxes (i.e., late taxes), the penalty is 3% of the tax, starting at 50 euros and ending at 5,278 euros.

(3) The penalty for careless declaration error is 25%-100% of the tax.

(4) If the declaration is wrong on purpose, the penalty amount is 50%-100% of the tax.