VAT registration in the Netherlands 2026
VAT registration in the Netherlands is mandatory for companies that carry out taxable activities in the Netherlands: they store goods, import via Rotterdam or Amsterdam, sell locally or settle transactions that are not covered by OSS.
This guide shows you when you need to register for a VAT number NL, what the procedure is at the Belastingdienst/Kantoor Buitenland in Heerlen, what documents you need to prepare and what the differences are between btw-id and omzetbelastingnummer.
When is VAT registration in the Netherlands mandatory for a Polish company?
The Dutch tax administration precisely verifies whether a foreign company actually conducts transactions taxable in the Netherlands. Registering a Dutch VAT numberrequires not only invoices but also storage location, customs clearance, goods flow, and sales model.
Warehousing of goods in the Netherlands
Amazon FBA, fulfillment, 3PL, or your own warehouse typically trigger local VAT obligations. Moving your own goods to the Netherlands is non-transactional but still requires reporting on your Dutch VAT return.
Import via Rotterdam or Amsterdam
If a Polish company imports goods into the Netherlands, it may become a taxable person on import. In import models, it's also important to check whether the company should register directly for VAT or whether the import can be settled through a tax representative, e.g., under an Article 23 permit.
Local sales from Dutch stock
B2C or B2B sales of goods already in the Netherlands are usually not a simple mail order sale from Poland. For B2B services, the tax is sometimes passed on to the Dutch buyer (reverse charge), but the local inventory still requires a separate VAT analysis.
Shifting your own goods
Shipping your own goods from Poland to a warehouse in the Netherlands may constitute an intra-Community acquisition of goods (ICA) in the territory of the Netherlands.
Locally taxed services
For some services, especially those related to real estate or a specific location, there may be an obligation to settle VAT in the Netherlands.
OSS does not cover this model
OSS VAT declarations help with B2C sales shipped from Poland, but do not replace registration for warehouse, import and local sales from the Netherlands.
Is there a VAT registration threshold for a Polish company in the Netherlands?
A Polish company should not automatically assume that it can benefit from the Dutch KOR exemption. KOR applies to companies meeting local conditions in the Netherlands, while for small companies from other EU countries , the EU-KOR / EU SME Scheme may be relevant .
However, EU-KOR does not replace registration in every case. If a company maintains a warehouse in the Netherlands, imports goods, sells from local inventory, or conducts locally taxed transactions, the obligation to register for VAT may arise regardless of the value of the sales.
A Polish company that wants to benefit from the exemption in another EU country should also check the rules of the SME procedure for Polish taxpayers.
VAT registration, OSS, EU-KOR or tax representative?
The choice of the appropriate settlement method depends on the sales model, the location of the goods, import and whether the company carries out transactions taxed locally in the Netherlands.
| Business model | What to check? |
|---|---|
| B2C sales from Poland to the Netherlands | OSS or Local VAT Registration - OSS may be sufficient for sales shipped from Poland to consumers, but does not cover every model. |
| Warehouse in the Netherlands | Local VAT registration analysis - the physical presence of goods in the Netherlands often triggers local VAT obligations. |
| Import via the Netherlands | VAT registration or tax representative - when importing, it is also worth checking the possibility of settlement under Article 23. |
| Small sales to the Netherlands | EU-KOR – may apply if the company meets local conditions and the EU turnover limit. |
| Sale from Dutch stock | Local VAT in the Netherlands - OSS is usually not sufficient if the sale is made from goods already located in the Netherlands. |
| B2B services | Reverse charge or local rules – some services may be billed by the buyer, but services related to the location or property require separate analysis. |
What is the VAT registration process in the Netherlands step by step?
Registering a foreign entity without a registered office in the Netherlands is still a paper-based process. The form, signatures, and attachments must be prepared so that the Heerlen office can clearly confirm the reason for registration.
Establishing the obligation
You analyze warehousing, import, B2C/B2B sales, OSS, reverse charge and place of taxation of services.
Selecting the form
The basis is the official Registration form Foreign companies.
Evidence of activity
You attach contracts, letters of intent, warehouse documents, CMR, invoices or a business plan confirming real transactions.
Shipping to Heerlen
The documents go to Belastingdienst/Klantgegevens, Postbus 2892, 6401 DJ Heerlen, The Netherlands.
Contact with the office
Belastingdienst may ask for clarification, missing attachments or confirmation of planned transactions.
Assigning numbers
After acceptance, you receive a BTW-ID for invoices and an omzetbelastingnummer for contacting the office and declarations.
What documents are required for VAT registration in the Netherlands?
Most delays are caused by formal deficiencies: outdated copies, missing translations, or insufficient evidence of planned transactions. A complete set of documents should show who is submitting the application, who represents the company, and why registration in the Netherlands is necessary.
VAT number in the Netherlands: btw-id a omzetbelastingnummer
After successful registration, the company receives not one number, but two separate tax identification numbers. This is important because you show one number to clients and use another in communications with the authorities.
Tax attorney and fiscal representative in the Netherlands
A Polish company based in the EU typically doesn't need to appoint a licensed fiscal representative just to register for VAT. However, they can appoint a representative who will manage contacts with the office, prepare documents, and oversee communication.
A company from the EU, e.g. from Poland
Most often, self-registration or a simple power of attorney for the advisor is sufficient. A proxy provides procedural assistance but is not the same as a licensed fiscal representative.
Non-EU company
Direct registration may be possible, but for some models, especially imports and warehouses, a licensed representative may be needed.
Article 23 and import
When deferring import VAT in the Netherlands, the role of the representative and financial security require separate analysis before the first customs clearance.
How long does VAT registration in the Netherlands take and what are the costs?
Our experience shows that the BTW number is expected to take 4 to 8 weeksfrom the moment the complete package of documents is delivered. Each request for additional information lengthens the process, so it's crucial to prepare complete attachments prior to the first shipment.
VAT registration in the Netherlands - the most common mistakes
Sending Polish documents without translation
Documents in Polish only may be rejected or result in a request for supplementation.
No evidence of activity in the Netherlands
The office wants to see the real reason for registration: warehouse, import, contracts, CMR, invoices or a business plan.
Confusing OSS with local VAT
OSS does not cover sales from the Dutch warehouse, imports and some local B2B/B2C transactions.
Confusing btw-id and omzetbelastingnummer
You display a public BTW-ID on invoices. The office's internal number should not be sent to customers.
Registration after the fact
Shipping goods to a Dutch warehouse before registration may result in outstanding declarations and the risk of sanctions.
Ignoring null declarations
After registration, declarations must be submitted even if there were no transactions in a given period.
VAT registration Netherlands 2026 - the most important conclusions
VAT registration in the Netherlands is primarily a consequence of the specific transaction model. The greatest risks arise in warehousing, imports, sales from local inventory, and the erroneous assumption that OSS resolves all obligations.
There is no safe threshold for a non-resident
If you perform local transactions, the obligation may arise from the first activity.
Heerlen awaits evidence
The form must be supported by documents that show actual activity in the Netherlands.
After registration, declarations begin
The VAT number means periodic BTW settlements and monitoring of payments to Belastingdienst.
Do you want to register your company for VAT in the Netherlands?
Taxenlight can analyze your sales model, prepare documents, take over contact with the Belastingdienst and plan subsequent VAT returns.
VAT Registration Netherlands 2026 FAQ - Frequently Asked Questions
Not always. A Polish company as an EU entity can usually register independently or through a proxy. A licensed fiscal representative may be required for certain models, such as those related to import and Article 23.
Documents for a foreign company without a registered office in the Netherlands are usually sent to Belastingdienst/Klantgegevens, Postbus 2892, 6401 DJ Heerlen, The Netherlands. The registration form for foreign companies is available on the Belastingdienst - Registration form Foreign companies.
Most often, you'll need company registration details, a document confirming your business activity, confirmation of your VAT status in Poland, a description of your sales model, and documents related to warehousing, importing, or selling in the Netherlands. The scope of documents depends on your business model.
As a rule, the Belastingdienst does not charge a standard administrative fee for issuing a VAT number. Costs may include translation, document preparation, and advisory support.
Yes. If the office expects a declaration for a given period, it must be submitted even without any transactions. Failure to submit a zero-entry declaration may result in a late VAT return penalty.
A Polish company shouldn't automatically assume it can use the Dutch KOR . However, for small businesses from other EU countries , the EU-KOR / EU SME Scheme may be relevant if the company meets local conditions and the EU turnover limit.
Only in selected cases. EU-KOR may be a solution for small EU businesses, but it does not automatically replace VAT registration for Dutch warehousing, imports, sales from local stock, or transactions exempt from the exemption.
Very often, yes. If the goods are physically located in a Dutch warehouse, fulfillment center, 3PL, or marketplace warehouse, you need to check local VAT obligations. OSS is usually not sufficient for sales from Dutch inventory.
You can check the number using the EU search engine VIES. Also see the official explanation: Business.gov.nl - Request, display, and verify VAT numbers.
In the case of a foreign entrepreneur, in principle, yes. The Belastingdienst (Belastingdienst) states that a foreign entrepreneur cannot apply for an Article 23 permit on their own, but can use a tax representative to apply on their behalf. More information: Belastingdienst - Article 23.
Not always. When importing, it's important to determine who the importer is, who settles the import VAT, and whether the company will register directly or use a tax representative. This is particularly important for customs clearance in Rotterdam, Amsterdam, and models with deferred import VAT.
Only in some cases. VAT OSS may be sufficient for B2C sales shipped from Poland, but it will not replace local registration for warehousing, imports, transfers of own goods, or local sales from the Netherlands.
Not always. For B2C distance sales from Poland to EU consumers, above the €10,000 limit, a company can usually settle VAT through OSS. However, local registration in the Netherlands may be required if sales are made from a Dutch warehouse or the company carries out other transactions that are taxed locally.
