How to Apply for a Dutch VAT Number?

If you want to apply for a Dutch VAT number, it usually means one thing — you are planning to do real business in the Netherlands.

And this is where many international founders get confused.

A Dutch VAT number is not optional in most cases. If you:

• Sell goods in the Netherlands
• Import products into the EU through Dutch ports
• Store goods in a Dutch warehouse
• Provide taxable services to Dutch or EU clients
  

You will need to register for VAT in the Netherlands.

We see this very often. Founders focus on company setup first. Then suddenly they realize they cannot issue invoices. Or they cannot import goods. Or Amazon requires a VAT number before activating their account.

That is when VAT registration becomes urgent.

In the Netherlands, the VAT number (BTW-nummer) is issued by the Dutch Tax Authority after your business registration is complete. Without it, you legally cannot charge VAT, reclaim VAT, or operate properly in the EU market.

So practically speaking:

If you want to operate smoothly in Europe, VAT registration is one of the first compliance steps.

In the next section, we will explain exactly who must apply for a Dutch VAT number — because not every business model requires it in the same way.

Who Must Apply for a Dutch VAT Number in the Netherlands?

This is where things become practical.

Not every business automatically needs VAT registration. But most commercial activities do.

You must apply for a Dutch VAT number if you:

• Sell goods or services in the Netherlands
• Import goods into the EU via Dutch ports
• Store products in Dutch warehouse (for example, Amazon FBA)
• Do intra-EU trade
• Run an e-commerce business targeting EU customers
• Provide B2B services with Dutch clients
  

We explain this to founders all the time.

If you generate taxable turnover in the Netherlands, VAT registration is mandatory. There is no “maybe later” option once you start trading.

Now, there are small business exemptions (KOR scheme), but this is mainly for local Dutch small entrepreneurs. Foreign founders expanding into Europe rarely qualify for that.

Another important point:

Even if your company is registered abroad, you may still need a Netherlands VAT registration if you:

• Hold stock in the Netherlands
• Use Dutch fulfillment centers
• Import goods under your company name
  

This surprises many international businesses. They assume VAT is only required if the company is Dutch. That’s not correct.

The moment your economic activity touches Dutch territory, VAT rules apply.

Can Foreign Companies Apply for a Dutch VAT Number?

Short answer: yes.

But the process depends on how you operate in the Netherlands.

We regularly help foreign founders with VAT number Netherlands registration, even if they:

• Do not live in the Netherlands
• Do not have a Dutch director
• Operate remotely
• Only use Dutch logistics
  

Now, there are two main scenarios.

Scenario 1: You Have a Dutch BV

If you set up a Dutch company, VAT registration is part of the Netherlands business registration process.

After Chamber of Commerce registration, the Dutch Tax Authority (Belastingdienst) automatically reviews your activity and issues:

• VAT number (BTW-nummer)
• VAT ID for invoicing
  

This usually happens within a few weeks.

Scenario 2: You Do Not Have a Dutch Company

This is common for:

• UK companies storing goods in NL
• US sellers importing via Rotterdam
• Asian manufacturers using Dutch warehouses
  

In this case, you can still apply for a Dutch VAT number as a foreign entity.

But:

• You may need a fiscal representative
• You must provide additional documentation
• The tax authority reviews your business model carefully
  

We see delays happen here if documents are incomplete or unclear.

Also, if you import goods into the Netherlands, you may want to combine VAT registration with an Article 23 license. That allows you to defer import VAT instead of paying it upfront. This is something many e-commerce founders overlook at beginning.

So yes — foreign companies can register for VAT in Netherlands. But the structure must be correct from the start.

Also Checkout: Can You Sell in Europe Without Registering a Company in the Netherlands?

Step-by-Step: How to Apply for a Dutch VAT Number

When founders ask us how to apply for a Dutch VAT number, we usually explain it like this — it’s a structured compliance process, not just a form submission.

Here is how the Dutch VAT registration process works in reality.

Step 1: Register Your Business

First, your company must be legally registered.

If you are setting up a Dutch BV, this includes:

• Notarial deed
• Chamber of Commerce (KvK) registration
• UBO declaration
  

Only after this, the Tax Authority can process your Netherlands VAT registration.

If you are a foreign company, you skip the BV step but still must provide official company documents.

Step 2: Submit VAT Registration Details

The Dutch Tax Authority reviews:

• Your business activity
• Expected turnover
• Where goods are stored
• Whether you import goods
• Whether you trade within EU

This is where clarity matters.

We often see applications delayed because the business description is too vague. The tax authority wants to understand the real activity, not just “e-commerce” written on paper.

Tax Authority Assessment

After submission, the Belastingdienst reviews your application carefully.

This is not automatic approval. They look at the substance of your business.

They may:

• Approve directly if structure is clear
• Request additional documents
• Ask for clarification about your supply chain
• Question where goods are stored
• Request fiscal representation (especially for non-EU companies)
• Ask for contracts with logistics partners
  

We see this stage cause delay when:

• Business activity is described too broadly
• Import structure is not clearly explained
• Company ownership is unclear
• There is mismatch between turnover expectation and activity

Normally, the Dutch VAT registration process takes around 2–6 weeks.

But for foreign companies or complex import models, it can take longer. Especially if import VAT deferral (Article 23) is involved.

This is why preparation before submission is important. The tax authority prefers clarity. When everything is structured properly, approvals are usually smooth.

Read Also: Dutch Legal Entities and Accounting Standards: What Founders Must Know

Documents Required for Dutch VAT Registration

When you apply for a Dutch VAT number, the tax authority does not just want a form. They want to understand your business properly.

And this is where many international founders underestimate the process.

If you have a Dutch BV, the situation is slightly easier. The Chamber of Commerce registration is already visible to the tax authority. They can see your company structure, directors, and UBO declaration.

But that does not mean no documents are required.

In practice, the Dutch Tax Authority may still ask for:

• A clear explanation of your business activity
• Expected turnover
• Supplier or customer contracts
• Warehouse agreement (if you store goods in the Netherlands)
• Explanation of your import structure
  

We often see founders surprised here. They think company registration automatically means VAT approval. Not always. The tax authority wants clarity about real economic activity.

Now, if you are a foreign company applying for VAT number Netherlands registration, documentation becomes more detailed.

Typically, you will need:

• Certificate of incorporation from your home country
• Articles of association
• Passport copies of directors
• Proof of registered office address
• Dutch warehouse or logistics agreement
• Supply chain explanation
• Power of attorney if you appoint a representative
  

And if you are based outside the EU, fiscal representation is often mandatory. This adds another compliance layer.

The most important part — and this is where we see delays — is the supply chain description.

The Dutch Tax Authority wants to understand the full flow:

• Where goods come from
• Where they enter the EU
• Where they are stored
• Who sells to whom

If this story is not clearly explained, the Dutch VAT registration process slows down.

So honestly, documentation is not about quantity. It’s about clarity. When everything is structured properly, approval is usually smooth.

Now let’s talk about timelines — because every founder asks the same question:

“How long will it take?”

How Long Does It Take to Receive a Dutch VAT Number?

When founders ask us how long it takes to apply for a Dutch VAT number, our honest answer is:

“It depends on structure and clarity.”

For a standard Dutch BV with clear activity and no complex import model, the Dutch VAT registration process usually takes around 2 to 4 weeks after Chamber of Commerce registration.

In straightforward cases, approval can even come faster.

But when the structure is more complex, timelines extend.

For example:

• Foreign companies without a Dutch entity
• Non-EU businesses requiring fiscal representation
• Import-heavy e-commerce models
• Article 23 VAT deferment applications combined with VAT registration
• Incomplete supply chain explanations
  

In these cases, it can take 4 to 8 weeks, sometimes slightly longer.

Another factor people don’t realize — the Dutch Tax Authority sometimes sends follow-up questions by post. If responses are delayed, the process pauses. That adds unnecessary weeks.

We always tell founders:

Speed comes from preparation.

If the structure is clean, documents are ready, and the business model is explained clearly, approvals are normally smooth. The Netherlands is efficient — but they expect proper compliance.

One important thing to remember:

You cannot legally issue VAT invoices until your VAT number is issued. So if you plan to trade immediately after company formation, timing matters.

Do You Need Fiscal Representation or an Article 23 License?

When you apply for a Dutch VAT number, sometimes VAT registration alone is not enough.

This depends on where your company is based and how your goods move.

Let’s break it down simply.

If you are a non-EU company — for example based in the US, UK, or Asia — and you want to register for VAT in the Netherlands without forming a Dutch BV, you will often need a fiscal representative.

Fiscal representation means:

• A Dutch-based party represents you for VAT purposes
• They become jointly liable for VAT compliance
• The tax authority has a local accountable contact
  

This is not optional in many non-EU cases. The Dutch Tax Authority wants security that VAT obligations will be fulfilled.

Now let’s talk about something very important for importers.

Article 23 License (Import VAT Deferment)

If you import goods into the Netherlands, normally you must pay import VAT upfront at customs.

For many e-commerce businesses, this creates cash-flow pressure.

The Article 23 license allows you to defer import VAT and report it in your VAT return instead of paying it immediately.

This means:

• No upfront VAT payment at customs
• Better cash flow
• Cleaner accounting structure
  

We see many Amazon and DTC founders overlook this in the beginning. They register for VAT, start importing, and suddenly realize they are paying large amounts of VAT at customs unnecessarily.

If you combine:

• Dutch VAT registration
  
• Correct import structure
  
• Article 23 deferment
  

Your operation becomes much more efficient.

But this must be structured correctly from the start. If done later, it often requires adjustments.

For many international founders, VAT registration, fiscal representation, and Article 23 are interconnected decisions. Not separate boxes.

That’s why planning matters before you apply for a Dutch VAT number.