EU VAT Registration for Non-EU Companies: Dutch VAT, OSS, IOSS

When your company needs a Dutch VAT number

You keep stock in the Netherlands and sell from there, for example from a warehouse or a marketplace fulfilment centre.
You import goods into the Netherlands and want to deduct the import VAT.
You sell to consumers in the Netherlands from stock that is already here.
You do work on location, such as installation, events or work on buildings, where Dutch VAT applies.

The stock rule. Stock in an EU country means a VAT number in that country. Amazon tells its sellers: “If you store inventory in Europe you are required to have a registered VAT where your goods are stored.” With Pan-European FBA, you choose at least two storage countries, and Amazon says you can start with two VAT numbers (Amazon, 2026).

Do you sell services to Dutch companies? Then your customer usually pays the Dutch VAT itself. This is called reverse charge. Your invoice states "VAT reverse charged". In that case, your own VAT number from your home country is enough.

Does a US company need a VAT number to sell into the EU?

It depends on where your goods are and who imports them. The same applies to a company from the United Kingdom or any other country outside the EU.

Your situation	VAT number needed?	What applies
Stock in an EU country	Yes, in that country	A VAT number in each EU country where you keep stock
You import in your own name	Yes, in the country of import	A VAT number there, or a fiscal representative, to handle and deduct the import VAT
Parcels up to €150 to EU consumers, sent from outside the EU	An IOSS number	The EU import VAT scheme for parcels up to €150 (IOSS), through an intermediary established in the EU
Your business buyer imports the goods	The number of your buyer	The buyer is the importer and arranges the import VAT in its own country
Services to EU companies	Usually your own number	Reverse charge: your customer reports the VAT

Your own Dutch company is the other option. It has its own Dutch VAT number, its own customs number (EORI) and its own Article 23 licence for import VAT. See the Article 23 license and importer of record in the EU.

Three ways to a Dutch VAT number

Option	What it is	Use it when
Direct registration	Your company abroad registers with the Dutch tax office and files Dutch VAT returns itself.	You sell in the Netherlands and handle the returns with our help.
Fiscal representative	A Dutch company with a licence from the tax office handles your Dutch VAT. With it, you can use the Article 23 licence for import VAT.	You import goods and want to settle the import VAT in your VAT return. See fiscal representation.
Your own Dutch BV	A Dutch private limited company with its own VAT number, EORI number for customs and bank account.	You build a business in Europe. The BV package starts from €2,950 excl. VAT and includes the tax and VAT numbers.

What you send for a direct registration

The registration form for foreign companies of the Dutch tax office, signed by a director.
A recent extract from the business register in your home country.
A copy of the passport of the director who signs.
Proof of your activities in the Netherlands, such as a contract, an order or a warehouse agreement.

The tax office can ask for more. We prepare the file, check it with you and send it. The tax office sends the VAT number by letter.

Parcels to EU consumers: the EU import VAT scheme (IOSS) and the intermediary

The EU import VAT scheme (IOSS) covers distance sales of imported goods in consignments up to €150, apart from excise goods. The seller charges the EU VAT at checkout and reports it in one return for all EU countries. The scheme has applied since 1 July 2021.

A seller established outside the EU registers for the IOSS through an intermediary established in the EU. This also applies to sellers from the United Kingdom and the United States (Irish Revenue, 2025). The intermediary pays the VAT due in the return, and the seller stays liable for that VAT.

We arrange an IOSS intermediary service through a partner, chosen with you after you ask. You see the price first and have one contact person on our team.

Since 1 July 2026, these parcels also pay a customs duty of €3 per item type, whatever the VAT scheme (European Commission, 2026). A handling fee of €2 per item type (declaration line) is expected from 1 November 2026 (Dutch Customs, 2026). With stock in the Netherlands, your sales to consumers become sales within the EU: compare both options in DDP or import VAT deferment.

After the registration

The VAT return. Usually every quarter. You pay the VAT you charged and deduct the VAT you paid.
Sales to companies in other EU countries. You invoice them with 0% VAT and report these sales in a separate quarterly report. Check their VAT number first with our free VAT number check.
Sales to consumers in other EU countries. You report these in one EU VAT return for cross-border sales (OSS).
Records. You keep invoices and records for seven years.

What changes in July 2028: VAT in the Digital Age (ViDA)

The EU adopted the VAT in the Digital Age package (ViDA) on 11 March 2025. From 1 July 2028:

A wider OSS. The EU VAT return for cross-border sales (OSS) covers more sales to consumers, also some sales within one country by a seller based elsewhere. That saves separate VAT registrations.
Stock transfers. Transfers of your own stock to another EU country can be reported through the OSS.
Reverse charge in every EU country. When a seller from another country sells to a VAT-registered business, the buyer reports the VAT.
Call-off stock. The simplification for stock that a business buyer calls off from a warehouse in its country (call-off stock) covers goods sent up to 30 June 2028, and it ends on 30 June 2029.

From 1 July 2030, sales between businesses in different EU countries need electronic invoices and digital reporting (European Commission, 2026). A well-kept Dutch VAT registration then covers more of your EU sales.

How we help

First look. You tell us what you sell, to whom and where your stock is. You receive our advice on the option for your situation and a written proposal with the fee.
Registration. We prepare the file and arrange the registration, the business login for the tax portals and, for importers, the Article 23 licence and the EORI number. For parcels from outside the EU, we arrange an IOSS intermediary through a partner.
Every quarter. Our bookkeeping team files your VAT returns and reports. You receive a confirmation after each filing.

Sources

Last reviewed: October 2026.

business.gov.nl, VAT for businesses outside the Netherlands, checked October 2026
Irish Revenue, the EU import VAT scheme for parcels up to €150 (IOSS), last reviewed July 2025
Amazon, VAT for selling in Europe, checked 2026
Amazon, FBA Europe and Pan-European FBA, 2026: at least two storage countries, start with two VAT numbers
European Commission, VAT in the Digital Age (ViDA): adopted on 11 March 2025, changes from July 2028 and digital reporting from 1 July 2030, checked October 2026
EUR-Lex, Council Directive (EU) 2025/516 of 11 March 2025 (ViDA), Articles 2, 3 and 6: the OSS, transfers of own goods, reverse charge and call-off stock
European Commission, the EUR 3 temporary customs duty, 2026
Dutch Customs, handling fee, 2026

Company formation

Your company in the Netherlands

One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.

Swipe to see all four options →

Your Dutch BV

from €2,950

excl. VAT

The notary deed, signed for you with a power of attorney
Registration at the Dutch Chamber of Commerce (KVK)
The identity check the law requires
Registration of the owners in the register of ultimate owners (UBO register)
Your tax number and VAT number
The list of documents from your country, and how to legalise them (apostille)
Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
Personal support during the setup and the start of your company

Holding and operating company

from €4,950

excl. VAT

Set up for growth of your company and your wealth.

Two companies, set up together, with everything from the BV package for both
You can pay profit to your holding tax-free (participation exemption)
In your holding, you keep your profit apart from the risks of daily business, and you can invest it
If you sell your operating company later, your holding receives the profit tax-free

What you can add

Made for your company. The price is in your proposal.

Business bank account: the complete file your bank asks for
eHerkenning: your login for the Dutch tax portal
EORI number: your number for import and export
Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
One VAT return for all your online sales in the EU (One Stop Shop, OSS)
Payroll tax number, so your company can pay you a salary
A lower director salary, prepared and submitted to the tax authority
The 30% ruling for you or your staff, when you relocate to the Netherlands
Bookkeeping, VAT returns and annual accounts
Licences and EU rules for your sector

Your first-year plan

Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →

The registrations and licences your company needs
Your salary, dividend and loans from your company in year one
The tax schemes and deductions you are entitled to
Your numbers for the first year: tax, salary and what you keep in your company

Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.

Want our team to have a look? →Free advice on your next step

Frequently asked questions

Does a US company need a VAT number to sell into the EU?

It depends on where the goods are. A US company with stock in the EU needs a VAT number in each country where it keeps stock. A US company that imports in its own name needs a VAT number in the country of import, or a fiscal representative. For parcels up to €150 sent from the US to EU consumers, it can use the EU import VAT scheme for these parcels (IOSS) through an intermediary established in the EU. For services to EU companies, the reverse charge usually applies.

Can a company from outside the EU register for Dutch VAT?

Yes. A company from outside the EU can register directly with the Dutch tax office. For the Article 23 licence for import VAT, it uses a fiscal representative or its own Dutch BV.

What does a UK company need for EU VAT registration?

Since 2021, the UK is outside the EU VAT and customs area. A UK company with stock in the Netherlands needs a Dutch VAT number, an EORI number for customs and often a fiscal representative for import VAT. For parcels up to €150 to EU consumers, a UK seller uses the EU import VAT scheme (IOSS) through an intermediary established in the EU. Your own Dutch BV is the alternative.

What is an IOSS intermediary service?

An intermediary is a company established in the EU that registers a seller from outside the EU for the EU import VAT scheme for parcels up to €150 (IOSS), files the returns and pays the VAT due. The seller stays liable for the VAT. We arrange an intermediary through a partner, and you see the price first.

What does ViDA change for non-EU sellers in July 2028?

From 1 July 2028, the EU VAT return for cross-border sales (OSS) covers more sales to consumers, transfers of your own stock to another EU country can go through the OSS, and the buyer reports the VAT when a seller from another country sells to a VAT-registered business.

Do I need to register at the Dutch Chamber of Commerce for a VAT number?

A company abroad that has its establishment outside the Netherlands registers with the Dutch tax office only. A Dutch BV registers at the Chamber of Commerce (KVK) and then receives its VAT number from the tax office.

How often do I file a Dutch VAT return?

Usually every quarter. The tax office can ask for a monthly return. Sales to companies in other EU countries go in a separate quarterly report.

What does Dutch VAT registration cost with Holdwise?

The fee depends on your situation and is in your written proposal before we start. Your first advice is free.