NL123456789B01<\/strong>.<\/p>\r\nFor online sellers, having a VAT number Netherlands may be required if the business stores goods in the Netherlands, imports goods into the Netherlands, sells from Dutch stock, or makes taxable domestic supplies there.<\/p>\r\n
When do I need a VAT number Netherlands?<\/h3>\r\n
You may need a VAT number Netherlands if your business creates a local Dutch VAT obligation. This often happens when you store goods in the Netherlands, use a Dutch warehouse or fulfilment centre, import goods into the country, or sell products from Dutch stock to Dutch customers.<\/p>\r\n
You may also need a VAT number Netherlands if your sales or transaction type cannot be reported through the One-Stop Shop (OSS). However, if you only sell cross-border from another EU country to Dutch private customers and do not store or import goods in the Netherlands, OSS may be enough in some cases.<\/p>\r\n
The key point is stock and import location. If goods are physically stored or imported in the Netherlands, local Dutch VAT registration is usually more likely to be required.<\/p>\r\n
What is Article 23 in the Netherlands?<\/h3>\r\n
Article 23 is the Dutch import VAT deferment mechanism. It allows eligible businesses to defer import VAT instead of paying it immediately when goods enter the Netherlands. The import VAT is then reported through the Dutch VAT return.<\/p>\r\n
This can be useful for ecommerce sellers importing larger stock volumes, because it can reduce the upfront cash-flow burden at customs. Instead of paying import VAT at the border and reclaiming it later, the VAT is handled through the Dutch VAT return.<\/p>\r\n
Article 23 is not the same as a VAT number Netherlands registration. It is a separate import VAT deferment permit. For foreign businesses, Article 23 usually requires a Dutch tax representative.<\/p>\r\n
Do I need Article 23 if I already have a VAT number Netherlands?<\/h3>\r\n
Not always. A VAT number Netherlands allows your business to report VAT in the Netherlands, but Article 23 is a separate import VAT deferment mechanism.<\/p>\r\n
You should check Article 23 if you import goods through the Netherlands and want to avoid paying import VAT upfront at customs. If your business only stores goods in the Netherlands or makes Dutch domestic supplies, you may need a Dutch VAT number without necessarily needing Article 23.<\/p>\r\n
For import-heavy ecommerce setups, both may be relevant: the VAT number Netherlands registration for reporting and Article 23 for import VAT deferment.<\/p>\r\n
Can OSS replace a VAT number Netherlands?<\/h3>\r\n
Sometimes, but not always. OSS can help sellers report eligible cross-border B2C sales to Dutch customers without registering separately in the Netherlands.<\/p>\r\n
For example, if you sell from another EU country to private customers in the Netherlands and do not store or import goods there, you may be able to report Dutch VAT through OSS instead of applying for a VAT number Netherlands.<\/p>\r\n
However, OSS does not replace Dutch VAT registration if you store goods in the Netherlands, import goods into the Netherlands, sell from Dutch stock, use a Dutch warehouse, or make taxable domestic supplies there. In those cases, a local Dutch VAT number may still be required.<\/p>\r\n
How long does it take to get a VAT number Netherlands?<\/h3>\r\n
The time needed to get a VAT number Netherlands depends on your business structure, where your company is established, whether documents are complete, and whether a Dutch tax representative or Article 23 setup is involved.<\/p>\r\n
As a practical planning range, straightforward Dutch VAT registrations for foreign sellers often take around 2 to 6 weeks<\/strong> once the correct documents are prepared and submitted. More complex cases can take around 6 to 10 weeks<\/strong>, especially if the seller is based outside the EU, documents need review, a tax representative is involved, or the setup includes Article 23 import VAT deferment.<\/p>\r\nAfter registration, sellers should also plan for ongoing filing deadlines. Foreign businesses that file Dutch VAT returns usually file quarterly<\/strong>, and the Dutch Tax Administration states that the digital VAT return must generally be submitted within 2 months after the end of the reporting period<\/strong>. This also applies if no Dutch business activity took place during that period. VAT payments for foreign companies must also be made within 2 months after the end of the relevant period<\/strong>.<\/p>\r\nFor example, a foreign seller filing quarterly VAT returns for Q1 2026<\/strong> must have the return and payment received by the Dutch Tax Administration by 30 May 2026<\/strong>. For Q2 2026<\/strong>, the deadline is 31 August 2026<\/strong>. Annual returns for non-established entrepreneurs are generally due by 31 March of the following year<\/strong>.<\/p>\r\nForeign sellers should therefore start early, especially if they plan to use Dutch warehouses, import through the Netherlands, or launch marketplace sales. Delays can affect customs clearance, invoicing, marketplace tax settings, Article 23 import VAT deferment, and VAT filing deadlines.<\/p>\r\n<\/div>\r\n
![\"VAT](\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2021\/02\/VAT-Number-Netherlands-2026-1.jpg\")
<\/figure>\r\n![\"\"](\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\")
<\/figure><\/div>