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Who may be required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

• make sales in the Netherlands (in which the reverse charge does not apply - when a non-established supplier supplies goods or services located in the Netherlands to a VAT-registered and established customer)
• import goods into the European Union through the Netherlands
• export goods from Dutch territory outside the European Union
• make purchases and sales of goods to other European Union member states (so-called intra-community transactions: intra-community acquisition of goods and intra-community delivery of goods)
• perform construction work in the Netherlands for individuals
• organize live events, shows, conferences, etc. in the Netherlands area
• conduct remote sales to the Netherlands above the limit of EUR 10,000 on an annual basis (this is a pan-European limit).

In order to register for VAT, foreign entrepreneurs should fill out the appropriate forms and attach the following documents:

• confirmation of registration for VAT in the country of origin
• contract or articles of association
• copy from the national commercial register

and then submit it to the Dutch tax authority.

The standard accounting period for VAT is quarterly. At the request of the entrepreneur, this frequency can be changed to monthly. The deadline for filing VAT returns in the Netherlands depends on where the business is based. Dutch and foreign entities established in the Netherlands are required to file VAT returns and pay tax by the last day of the month following the reporting period. Foreign entities that are not established in the Netherlands may file a return and pay VAT by the last day of the second month following the reporting period.

As for VAT adjustments, note that errors can be corrected and included on the current return, provided that the total value of the additional input or output tax does not exceed EUR 1,000. In all other cases, the VAT correction return must be filed electronically using the "suppletie omzetbelasting" form.

Penalties for late filing of VAT returns are often charged at €68 (as long as the payment was made on time or was not required). In contrast, a late payment penalty is calculated on the basis of 3% of the VAT due (with a maximum of €5,514 and a minimum of €50). If payment is made within 7 days after the due date, the authorities generally do not charge any penalty, as long as the previous VAT return was paid on time. Failure to register for VAT by the deadline also results in an arrearage and a penalty.