Dutch VAT Registration for Foreign Companies

No. The notary registers the BV at the KVK, the KVK passes the details to the Belastingdienst, and the Belastingdienst decides whether the BV is a VAT entrepreneur. If its activities are subject to VAT, it writes by post with the VAT ID and the VAT tax number. A separate application is a wasted step.

For a new BV or a Dutch branch, the Belastingdienst decides within at most 10 working days and writes by post; the KVK says a letter follows within 2 weeks. For a foreign company using the form, business.gov.nl says within a few weeks, and no figure in days is published. We promise no time of our own.

Being outside the EU is not an exemption on its own. Each non-EU case where registration is not needed has conditions that must all be met together. Where the Dutch customer holds a Dutch VAT ID, the reverse charge may shift the VAT to that customer; supplies to private individuals or other foreign entrepreneurs need a Dutch return.

No. The Registration form Foreign companies is completed on a computer, then printed, signed by the company's authorised signatory and sent by post to Belastingdienst/Klantgegevens, Postbus 2892, 6401 DJ Heerlen. No KVK registration is needed on this route, and no separate request for a VAT number follows the form.

A holding that only holds shares is not a VAT entrepreneur, so it should expect no VAT numbers and cannot be in a VAT group. A holding with a steering, policy-setting role in its group may join a VAT group on written request to the inspector, under the decree of 4 December 2024, in force 1 July 2025.

No fee is published on the Belastingdienst's registration page or on the foreign-company form. On the route for a new BV or a Dutch branch, the only state charge is the KVK registration fee of EUR 85.15 (2026), identical for every legal form. eHerkenning is priced by private suppliers. Our fee is on request.

Only with its Dutch permanent establishment. Every member must be a VAT entrepreneur established in the Netherlands, and at least one must be a BV, CV, foundation or association. The members must be financially interlinked, with more than 50 percent of the shares and control in the same hands, and organisationally and economically interlinked too.

No. According to the Belastingdienst, a share transfer changes neither the legal person nor the business, so the BV keeps its VAT registration and its numbers. It keeps its whole VAT past as well. Nothing is registered again: the new shareholders take over the VAT position as it stands on the day of the transfer.

For a company there is none: anyone who independently carries on a business is an entrepreneur for VAT (art. 7(1) Wet OB). EUR 20,000 is the ceiling of the optional small businesses scheme, EUR 100,000 the EU-wide ceiling for entrepreneurs established elsewhere in the EU, and EUR 10,000 the EU distance-sales threshold.

Yes, legal persons, BVs included, may use it up to EUR 20,000 annual Dutch turnover. The price: no input VAT deduction, no VAT on invoices and no article 23 licence. It starts with the first period beginning at least four weeks after notification, and crossing EUR 20,000 is notified immediately. Whether it suits the company is a conversation.

It is the Belastingdienst's Verklaring omtrent de hoedanigheid van belastingplichtige, the statement of taxable-person status. It is requested by phone from the BelastingTelefoon with the company's name, address, nature of the business, VAT ID, VAT tax number and language. It shows the current situation by default and is issued in Dutch, English, German, French or Spanish.

It is in the letter the Belastingdienst sends by post after registration. After logging in with eHerkenning or DigiD, the number is also shown in Mijn Belastingdienst Zakelijk, the business portal. A foreign company without a KVK number logs in with eHerkenning without a KVK number, registered with the first 9 digits of its VAT number.

There is no public Dutch VAT register: no website or database lists all VAT ID numbers in the Netherlands. A Dutch VAT ID is checked in VIES, the European Union's VAT number check. Customers check the VAT ID; the separate VAT tax number is used only between the company and the Belastingdienst.

No. The KVK number comes from the KVK registration; the VAT numbers come from the Belastingdienst, which issues them only if the BV's activities are subject to VAT. A BV's VAT ID is built from NL, then the RSIN (its legal-entity number), then the letter B and 2 digits.

With eHerkenning without a KVK number, which logs in to the Belastingdienst only; its registration number is the first 9 digits of the VAT number, before the letter B. Or an authorised representative files, while the company stays responsible. Return and payment are due two months after the period for a foreign company.