Selling into the EU

Dutch VAT registration and the One-Stop Shop

Updated: 20 July 2026 VAT OSS Distance selling

The VAT position of a seller shipping across Europe used to mean a registration in every country. One scheme replaced most of that, with two conditions worth understanding before the structure is built.

Short answer

One Dutch VAT number plus the One-Stop Shop covers sales to consumers across all member states in one quarterly return. Below €10,000 of annual cross-border sales you may apply Dutch VAT throughout; above it you apply the rate of the customer’s country and declare it through the single return. Holding stock in another member state creates a registration obligation there regardless of the scheme.

Getting a Dutch VAT number

A BV (besloten vennootschap, the Dutch private limited company) registered with the Chamber of Commerce is assessed by the tax administration for VAT liability, and the VAT identification number arrives by post, generally within two weeks of incorporation. A business established outside the Netherlands registers directly or through a fiscal representative, described at using a Dutch fiscal representative.

How the One-Stop Shop works

The One-Stop Shop (OSS) lets you declare VAT on sales to consumers throughout the EU in a single quarterly return filed in one country. Registering for the Union scheme in the Netherlands means Dutch, German, French and Italian sales all run through that one return, and the tax administration distributes the amounts to the member states concerned.

This replaces registering separately in each country where you sell.

Which rate applies

Below €10,000 of cross-border sales to EU consumers in a year, you may charge Dutch VAT on all of it. Above that threshold, the rate of the customer’s country applies: 19% in Germany, 20% in France, 22% in Italy. Those rates are declared through the OSS return.

The threshold counts all cross-border consumer sales across the EU together, so it is reached quickly by any seller with real volume.

The condition that catches sellers out

OSS covers sales. It leaves stock outside its scope. Holding inventory in another member state — a fulfilment warehouse in Germany, Poland or Spain, including through a marketplace’s pan-European programme — creates a VAT registration obligation in that country in its own right.

A seller using a marketplace fulfilment network that moves stock across borders automatically acquires registration duties in each of those countries as a by-product. Where stock stays in one Dutch warehouse and ships outward from there, one registration plus OSS covers the whole EU.

Import VAT sits separately

Goods arriving from outside the EU carry import VAT at the border, which is a different matter from the VAT you charge customers. The Dutch deferment licence moves that import VAT to your periodic return, covered at the import VAT deferment licence.

For parcels sent directly to consumers, the Import One-Stop Shop (IOSS) handles import VAT on consignments up to €150. Note that since 1 July 2026 those consignments also carry customs duty, described at the EU customs reform.

Filing and records

Dutch VAT returns are filed quarterly, and monthly filing applies in some circumstances. Holding an article 23 licence makes quarterly filing the minimum frequency. The OSS return is filed quarterly alongside it. Records are kept for ten years for OSS purposes, longer than the general Dutch retention period of seven years.

Last verified: 20 July 2026. Sources: Belastingdienst · Council Directive 2006/112/EC as amended.

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Frequently Asked Questions

Does one Dutch VAT number cover sales across the EU? +

Combined with the One-Stop Shop, yes, for sales to consumers. Holding stock in another member state creates a separate registration obligation there.

When do I charge the customer’s national VAT rate? +

Once cross-border sales to EU consumers exceed €10,000 in a year, the rate of the customer’s country applies.

Does marketplace fulfilment in other countries affect this? +

Where the programme moves your stock into other member states, each of those countries requires its own VAT registration.

How long must records be kept? +

Ten years for One-Stop Shop purposes, against a general Dutch retention period of seven years.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 20 July 2026