Netherlands VAT Guide

Netherlands VAT registration, OSS reporting obligations and Dutch VAT compliance requirements for EU trade.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Belastingdienst (BD)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Belastingdienst (BD)
Standard rate	21%
Reduced rates	9%
Registration threshold	€20,000
Filing frequency	Quarterly or monthly
E-invoicing / digital reporting	There is no current general electronic invoicing mandate, although B2G electronic invoicing is supported.
Typical registration lead time	2–7 weeks