Netherlands

Country	Netherlands
Currency	Euro
EU Member State	Yes
Standard VAT rate	21%
Reduced VAT rate	6%
VAT registration limit for established businesses	Nil
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	100000 Euro
VAT return filing periods	Monthly/Quarterly
Annual returns	No
Intrastat thresholds: dispatches and arrivals	1,500,000 Euro arrivals/1,500,000 Euro for dispatches
EC Sales list frequency	Monthly/ Quarterly
Additional reporting requirements	Possibly
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes the majority of cross border activity
Extended reverse charge	Services provided by a non-established business to an established business customer in the Netherlands are subject to the reverse charge and the customer accounts for the VAT.
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	Please contact Essentia for specific advice