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

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