Sell in Europe from the US: your Dutch company, VAT, customs and fulfillment

For an American brand that ships parcels directly to customers in Europe, the costs have changed. The EU charges duty on every order up to €150, at €3 per item type, and the expected handling fee comes on top from 1 November 2026. Each parcel also goes through customs on its own, with product codes in its declaration from that date.

The alternative is bulk import. Your own Dutch company brings one shipment to Rotterdam, the largest port in Europe, and a fulfillment partner sends each order as a parcel inside the EU.

Importing in bulk through your Dutch company

With direct parcel shipping, every order goes through customs on its own. You pay €3 duty per item type on each parcel worth €150 or less and, from 1 November 2026, an expected handling fee of €2 per item type. When your own Dutch company imports in bulk, one shipment goes through customs, at the normal duty for each product code. With the Article 23 licence, your company reports the 21% import VAT in its periodic VAT return and deducts it in the same return. On a €180,000 container, your business keeps roughly €37,800 in cash that it would otherwise pay at the border.

From the Netherlands, a fulfillment partner sends the orders as parcels inside the EU. PostNL lists 2 to 3 working days to Germany and 2 to 4 to France (2025). Your European company invoices under EU VAT rules, and business buyers in the EU sign their contracts with an EU company.

Does a US company need an EU VAT number?

For parcels up to €150 sent from the US, you can charge the VAT of the customer’s country at checkout and pay it through the EU import VAT scheme for parcels up to €150 (IOSS). A seller from outside the EU uses an intermediary in the EU for this registration (Irish Revenue, 2026). With stock in the EU, your company needs a VAT number in the country of that stock. Your Dutch company receives its own Dutch VAT number after registration, and reports sales to consumers in other EU countries in the EU VAT return for cross-border sales (OSS). See Dutch VAT registration.

What a US brand gains beyond customs

Your Dutch company can be the importer named on your products for product safety (GPSR), and the producer of your packaging in the Netherlands under the Packaging Regulation. For packaging in other EU countries, a representative per country comes through partners, including the German packaging representative. Your company can also sign your European contracts with retailers and business buyers.

The Netherlands and the United States have a tax treaty. The Netherlands ranks first in the world for English (EF English Proficiency Index 2025). According to the Netherlands Foreign Investment Agency (NFIA), more than 1,000 American and Asian companies have centralised their European distribution in the Netherlands.

Structuring the ownership chain

A Delaware company or another US parent company usually owns the Dutch BV directly. The tax treaty applies to the dividends that the BV pays to its parent. Before the notary drafts the deed, we map the ownership chain and the basics of transfer pricing. We also plan how the BV pays its profits to the US parent.

Setting up in the Netherlands

A Dutch BV is set up with a notarial deed and registered with the Chamber of Commerce (KVK). You can do this completely from abroad with a power of attorney. After registration, the BV gets its VAT number and EORI number and applies for the Article 23 licence. We arrange these steps. When you need a warehouse, fulfillment or a customs broker, we find the right partner with you. You see every price first and have one contact person on our team.

Your Dutch company (BV) starts from €2,950 excl. VAT. A holding with an operating company starts from €4,950 excl. VAT. You can read about all the steps on EU market entry.

Further reading: e-commerce through the Netherlands, bulk import versus direct shipping, fiscal representation and Article 23 and importer of record in the EU.

Frequently asked questions

What replaced the €150 duty-free threshold?

Since 1 July 2026, the EU charges a flat customs duty of €3 per item type on parcels worth €150 or less, until 1 July 2028. An item type is each different product code in the parcel. From 1 November 2026, an EU handling fee of €2 per item type is expected on top for parcels sent directly to consumers.

What changes at customs when a US brand has a Dutch company?

Your company imports the goods in one bulk shipment, with one customs declaration for thousands of orders. With the Article 23 licence, it reports the import VAT in its periodic VAT return and deducts it in the same return. From the Netherlands, you then ship each order as a parcel inside the EU.

Does a US company need an EU VAT number?

For parcels up to €150, a US seller can charge EU VAT at checkout through the EU import VAT scheme for parcels up to €150 (IOSS), with an intermediary in the EU. With stock in the EU, the company needs a VAT number in the country of that stock. A Dutch company receives its own Dutch VAT number after registration.

Does the US brand need an EU establishment for product compliance too?

Product safety rules (GPSR) require an economic operator in the EU for each product. Your Dutch company can take that role as importer. It can also be the producer of your packaging in the Netherlands. For packaging in other EU countries, a representative per country comes through partners.

Does the Netherlands have a tax treaty with the United States?

Yes. The Netherlands and the United States have a tax treaty, and it applies to the dividends that a Dutch company pays to its US parent. The Netherlands also ranks first in the world for English (EF English Proficiency Index 2025).