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If you do business in The Netherlands, you are able to apply for a VAT number, as is described in the VAT Requirements page of our Dashboard.

After the above-mentioned questions are answered with “yes” we can conclude that you are a foreign entrepreneur involved with VAT in The Netherlands. This means that you are required to register with the Dutch tax authorities. The form that must be used can be found here.


Checklist to apply for a Dutch VAT number for your company

In order to apply for a (resident) Dutch VAT number, the following documents are required:

  • Passport copy of the director

  • Proof of residential address of the director (can be overseas)

  • Proof of registration of the company (in The Netherlands, or overseas)

  • Completed Application Form (which can be completed and provided by INCO)

As mentioned in our VAT guide, there are two type of VAT numbers in the Netherlands. In order to determine if you are eligible for the VAT number, the tax authorities might request for supporting documents, based on the following questions:

- Does your company has a physical location in The Netherlands?

  • Does your company have staff members in the Netherlands?

  • Does your company provides services or goods in the Netherlands?

If you answers one or more questions with YES, then the Tax & Customs Administration might request you to send a proof. Like:

  • Rental Agreement

  • Employment agreement

  • Examples of purchase and sales invoices (even if you performed such services with our overseas company before).

In case you answered these questions with NO, but you still like to apply for a Dutch VAT number, then you should consider the following questions, and possible supporting documents that you need to deliver :

  • In the Netherlands, do you sell goods to private individuals? Example: You are a foreign entrepreneur and you sell CDs to private individuals at a music fair in Amsterdam.

  • From the Netherlands, do you sell goods to private individuals from other EU countries? Example: You are a foreign entrepreneur and you send, from a rented warehouse in Rotterdam, clothing to a private individual from Valencia.

  • In the Netherlands, do you sell goods to other foreign entrepreneurs?Example: As a foreign entrepreneur, you have a rented warehouse in Rotterdam where you sell cheese to an entrepreneur from Hamburg.

  • From the Netherlands, do you sell goods to entrepreneurs from other EU countries (intra-Community supplies)? Example: As a foreign entrepreneur, you rented a warehouse in Rotterdam, from where you sent a shipment of flower bulbs to an entrepreneur from Glasgow.

  • Do you bring your own goods from the Netherlands to another EU country?

  • From the Netherlands, do you sell goods to customers outside the EU?

  • Do you have intra-Community acquisitions (ICA) in the Netherlands?

  • Did you receive any invoices with Dutch VAT that has been reverse-charged to you?

  • Do you have other deliveries in the Netherlands subject to VAT?

  • Do you charge VAT for services provided in the Netherlands?

In case you answered one or more questions with Yes, you might want to collect supporting documents, such as purchase or sales invoice from/or to Dutch companies, to support your request for the VAT application.

In the tutorial below, we explain which exact form you must complete, how to complete the VAT application form, and finally, to send it to:

Belastingdienst Buitenland

Afdeling klantenregistratie

Postbus 2865



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Which type of VAT number registration is possible for your Dutch company?

When your business operates in The Netherlands, you need to check if your company is required to register for VAT purposes in the Netherlands.

This is not always required! In some cases, you might want to apply for a VAT number, but your company would not be eligible, as described in the checklist above. 

In the paragraph, we get into more detail on the two main possibilities to apply for a VAT number in the Netherlands.

There is a difference between so-called resident VAT number, and the non-resident VAT number, as indicated in the checklist above.

This difference applies to all types of businesses, even if they are registered outside the Netherlands.

Any kind of legal entity, even a charitable organisation, or associations (like a sports club) can be required to register for VAT, if it delivers goods or services to the ‘market’.

Dutch sole traders, are considered to be residents, and will automatically receive a VAT number, once they have registered at the Chamber of Commerce.

Dutch Private Companies, like the Dutch B.V., which are incorporated and registered by a Dutch individual director, is also likely to obtain a Dutch VAT number within two weeks after the registration of the company at the Chamber of Commerce (

In case a (newly incorporated)  Dutch company is registered by a non-resident individual, the Dutch Tax & Customs Administration is likely to send a questionnaire first, to determine if (and which type) a VAT number should be issued.


Check if your company is considered resident for VAT purposes

A resident VAT status can only be applicable for companies which are registered in the Netherlands. Even if your company is incorporated overseas, but has a branch registered in the Netherlands, it can be considered a resident for VAT purposes. 

If your company is effectively based in The Netherlands, and operating from a Dutch location, and/or with Dutch staff/board members, then it can be considered that the company must be registered for VAt purposes (as a resident company).

This means that the company will have to charge VAT on it’s (local) sales, unless exemptions apply. Read more about how to charge VAT here.

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Check if your company is considered NON-resident for VAT purposes


In case you have started a Dutch company, but you have not started any actual business in the Netherlands (yet), then you still might need to register for VAT.
This is typically the case, when you Dutch company deals with Dutch/European suppliers, or buyers, while the Dutch company is still being supervised/managed from overseas (for example, by the head quarter, or by the directors from their country of residence).

The Dutch Tax & Customs Administration have developed an online checklist, where you can verify if you can apply for the non-resident VAT number. 

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VAT exemption for Small Companies in The Netherlands

Do you use the small business scheme (KOR)? Then you do not have to file a VAT return. But you can therefore not reclaim VAT.
How does the KOR scheme work for Dutch companies?

The small business scheme (KOR) has been updated the 1th of January 2020. VAT registration is no longer an automatic requirement for resident companies, but it will depend on your turnover. If you have less than 20,000 euros in a year, you can use the KOR.

You will then have to make a request (no later than 20 November) to the Tax Authorities to use the KOR. You no longer need to submit VAT returns. If you use the new KOR, you may no longer state VAT on your invoices (after all, you no longer need to submit VAT returns). However, you may no longer reclaim VAT on your expenses.


Advantages of the Dutch KOR scheme

Participation in the new KOR reduces your administrative obligations for VAT. You no longer have to send invoices to your customers. You also no longer file a VAT return.

The new KOR will mainly be beneficial for the consumer. Are your customers mainly private individuals and are you sure that you remain below the turnover limit? Then you can of course become a lot more attractive. If you no longer charge VAT, you will become cheaper for them. Or, if you continue to use the same rates, you will earn more yourself.

Disadvantages of the Dutch KOR scheme


Nobody is eager to do the administration every three months, but the advantage of this is that your accounting is up to date. There is a risk that if you do not keep up with it, all receipts and invoices will be neatly stacked and that this stack will increase throughout the year. This makes it an increasingly bigger step to put this in order for the annual income tax return.

Moreover, if your customers are other companies that are also allowed to settle VAT, it will make little sense. After all, they can still reclaim the VAT that you have charged. With the new KOR you can no longer deduct the VAT on your business costs and investments. Are you going to make a lot of investments next year? Then the new scheme is of little use.

You must therefore make an estimate for the year whether your turnover remains below 20,000 euros and submit a request to the tax authorities on time. Do you make more than 20,000 euros in a calendar year? Then you must calculate VAT from the delivery with which you exceed the 20,000 euro limit. From that moment on, you also have to keep the normal VAT administration. The turnover before exceedance remains free of VAT. You cannot use this scheme for the next three years.



Can I start doing business, while the VAT number application is pending?


Yes, you can start your activities in the Netherlands, while your VAT number application is pending. You can mention your RSIN number (which will ultimately be activated as your VAT number, you can find this number on your Company Extract in case you registered a company or branch in the Netherlands) on your invoice, including the statement that your VAT number application is under process.

Once your VAT number is activated, you can also claim back any VAT which you already paid (in the Netherlands) on any purchases before your VAT number was activated.
In case you deal with European suppliers, there might be a complication to apply the reverse charge method, while your VAT number (as EU buyer) is not activated yet. Which means you might have to pay VAT on your purchases, which you can only claim back in the country of the supplier (within a year).

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Our Services

  • What is House of Companies?
    House of Companies is in first instance a new concept in offering flexible office solutions and registered office addresses, covering more than 4.000 locations. Aside from full service office facilities (from dealing with your mail, to answering the phone) , we offer a ‘branch out membership’ which provides you the tools to start a new business, or keep your business running, at the lowest costs possible. House of Companies is located at an amazing mansion, on a 50.000m2 estate in the Netherlands offering room for hundreds of companies. But we also offer +4.000 locations in cooperation with partners.
  • Can anybody use the services of House of Companies?
    Yes, basically anybody can use the services of the House of Companies. Even if you are not an entrepreneur yet! Our services are very low-key which allows companies of any sizes to expand overseas. We do have a strict onboarding process in place, and don’t deal with companies focused on tax avoidance, or who have operations in sanctioned countries, as well as certain sensitive industries.
  • Is using a registered office address legal?
    Yes, 100% legal! Our team has over 10 years experience in providing registered office services, and our locations meet the standards of the Dutch Chamber of Commerce. Our locations provide a full time reception, and our locations are always able to provide you a working space when need be.
  • Do I pay taxes when I use a virtual office in the Netherlands?
    A ‘virtual office’ typically does not pay taxes (yet). This is not due to a special tax status, but simply because a virtual office has no actual operations (or substance) yet (or has not started to make a profit, doing sales, or employing staff). In fact, a ‘virtual office’ is typically considered a ‘representative office’ and is not required to be registered at the Chamber of Commerce. Such requirements might change, once you perform any actual services from the Netherlands, or goods are stored and processed here. In case of doubt, it might be necessary to discuss your situation with a lawyer or accountant, but much information on this topic is available in our Dashboard.
  • Does a Dutch company require a local address?
    In many cases a local company registration requires a local business address. Especially in (Western) European countries this is very common. There are some exceptions, especially in case of a branch registration (or a representative office). A registered office address is required to receive official government letters, and in come cases also to open a local corporate bank account.
  • Can my Dutch business open a bank account?
    Yes, a business dealing on the Dutch market can also open a corporate bank account. However, this is becoming more challenging. House of Companies can inform you about European banks that can open bank accounts for any kind of European entity, without a visit to the bank required.
  • When is a registered office address convenient for me?
    A registered office address is convenient for any kind of business, that is planning to expand to a new market, and is taking it step by step. A registered office address (or virtual office) allows you to explore a new market, while limiting your expenses. It’s not about being ‘virtual’, but it’s about avoiding as much bureaucracy and legal expenses as you can, while your business is not yet at its full capacity. Our tools allow you to get an understanding of the legal framework of a country, so you are able to make the decisions for yourself, rather than having to rely on an accountant or lawyer.
  • Can I really submit my corporate tax return myself, without any charges?"
    Yes, anybody can submit their corporate tax return themselves, without any help from an accountant. Our Dashboard provides you the detailed information, step by step, on how to login to your online Tax Portal, and to file your tax return. Obviously, the more complicated your company activities (and transactions) the more complex your tax return will look like. But if you have almost no operations, then you can save thousands of euros in accounting fees, without requiring any accounting skills! Once your company grows, we offer more detailed information, so you can learn along the way. Or you can decide to involve an accountant at that stage.

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