Registering with the Netherlands Tax Administration
Do you do business in the Netherlands and charge VAT for services performed here, without a permanent establishment in the Netherlands? You will have to register with the Netherlands Tax Administration. You will not be required to register in the Netherlands Chamber of Commerce Business Register (Handelsregister).
Chat with Tax Administration
Every day between 09:00 and 16:00 it is possible for starters and SMEs to chat with the Tax Administration. Go to https://goedestartbelastingdienst.nl/ to start a chat. You can also make an appointment for a video call with one of their advisors to ask them your tax questions.
Taxes, tax numbers and registration as employer
To register with the Tax Administration, you need to complete the foreign company registration form. The Tax Administration then uses your information to determine which taxes you are required to pay, which can include:
Within a few weeks after registration, the Tax 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 Tax 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 Tax Administration.
Find your VAT number
If you do not know what your organisation’s VAT number is, you can find it on Mijn Belastingdienst Zakelijk (My professional Tax Administration). After logging in with DigiD or eHerkenning, you will see your VAT number.
Changes
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 Tax Administration.
Previous owner's tax regime
If you take over (a part of) a business, you must comply with arrangements which the Tax Administration made with the previous owner.