If you do business in the Netherlands, you must register with the Dutch Tax and Customs Administration. This registration happens automatically if you register your business with the Dutch Commercial Register. The latter is necessary if your company has a permanent establishment in the Netherlands. If your business charges VAT for services performed in the Netherlands, but does not have a permanent establishment here, you will not be required to register in the Dutch Commercial Register, but you will have to register with the Dutch Tax and Customs Administration.
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Taxes, tax numbers and registration as employer
To register with the Dutch Tax and Customs Administration, you need to complete a form. The Registration of Foreign Businesses (RBO) aid can help you decide which form you need to complete. The Dutch Tax and Customs Administration then uses your information to determine which taxes you are required to pay, which can include:
Within a few weeks after registration, the Dutch Tax and Customs Administration will send you a letter outlining the relevant information. You may also receive a VAT number and a tax return form. You do not need to submit a separate request for a VAT number. Before you can hire staff, you will first need to register as an employer for social security purposes with the Dutch Tax and Customs Administration. You will then receive a payroll tax number and several forms to fill in. The payroll tax number is relevant for filing your annual payroll tax return and communication with the Dutch Tax and Customs Administration.
You must notify your tax office in writing of any changes in your name or address details. If you open an outlet at another location, you do not need to report the other outlet to the Dutch Tax and Customs Administration.
Previous owner's tax regime
If you take over (a part of) a business, you must comply with arrangements which the Dutch Tax and Customs Administration made with the previous owner.