Dutch VAT Return
Your Dutch VAT return needs to be in compliance with Dutch VAT regulations. DTS assists businesses with preparing and filing Dutch VAT returns. Businesses that trade internationally and often have to overcome a variety of VAT issues in order to be compliant. Dealing with these issues can take up a lot of time and energy. Not managing VAT correctly can negatively impact the business, either through lower profit margins, financial penalties, or commercial issues with suppliers and customers. Having a specialist team to deal with complex cross border VAT rules eases the burden of VAT. Our combined approach of consulting led compliance not only helps businesses to be tax-compliant but it also allows businesses to be tax efficient. In our FAQ section about Dutch VAT you will find answers to questions such as:
- What is the Dutch VAT rate?
- Who needs to file a Dutch VAT return?
- What is the filing deadline for a Dutch VAT return?
- What does it cost to file a Dutch VAT return?
Below you will find our VAT Compliance Service Overview which is offered throughout Europe by DTS in cooperation with an international VAT consultancy and compliance company. Jointly we enable businesses to trade internationally by making it simpler to manage cross-border VAT. We work with a range of international FTSE 100 and Global 500 businesses to ensure Dutch VAT return efficiency, as well as providing specialist VAT compliance services to remove the burden of cross-border VAT. Our VAT compliance service offering consists of:
- VAT returns
- VAT Registration
- VAT Representative
- VAT Refund
- VAT Deregistration
- EC Sales List
- Intrastat Reporting
- Article 23 license
We offer an 'all-in-one' Dutch VAT returns Netherlands service for businesses that want to outsource their VAT compliance obligations. This allows companies to focus on their main business activities rather than dealing with multiple tax authorities, VAT returns and unpredictable costs.
As a single point‐of‐contact, our dedicated and experienced team will be able take care of your VAT returns whilst still giving you full control and visibility during the entire process.
Applying for VAT registrations in foreign countries means understanding the requirements of the local tax authority. In addition, the application process is often required to be completed in a foreign language. Instead of having to manage numerous applications, businesses are able to rely on a single point‐of‐contact to take care of the entire process.
Our compliance team has vast experience with VAT registration procedures across Europe and beyond. This leads to the VAT registration process being more straightforward and more cost‐effective.
Some countries require businesses to appoint a VAT Representative (Fiscal Representative) in order to meet local VAT obligations. This is often the case if a business is based outside of the EU. With our network of partners around the world, we can help obtain the necessary VAT Representative and help businesses stay Netherlands VAT compliant.
Retrospective Dutch VAT refunds and VAT adjustment thresholds vary around the world. There are strict rules concerning when the obligation to register arises and apply for a VAT refund and/or VAT adjustment. If there is an interval between the obligation to register arising and the commencement of the VAT registration, retrospective VAT issues may need to be addressed. Businesses that voluntarily opt to disclose this retrospective information, as opposed to letting the tax authorities discover it, are often treated less severely. However, dealing with this can often be difficult due to language issues and knowledge of how the tax authority operates.
With our VAT experts speaking all major European languages, we can assist businesses with any retrospective VAT matters.
VAT Deregistration can save money. It is important to review VAT registration profiles often to ensure that businesses remain VAT compliant. However, it is also important to review whether the VAT registrations obtained are still necessary. Occasionally, as a business develops and relationships change, it will be appropriate to deregister for Dutch VAT in certain countries. To minimize compliance costs, we can help businesses ensure that they are only filing Dutch VAT returns where they are required to. If a VAT registration is no longer required, we can make sure the relevant steps are taken to de-¬‐register the business.
EC Sales Lists (ESLs) declarations are sometimes required where supplies of goods and/or services are made to another EU VAT registered business. The filing periodicity depends on the type of transactions made and the reporting country. We can help by analysing your businesses transactions to determine where and when you need to submit ESLs, and completing these on your behalf.
Intrastat reporting is another supplementary cross-border declaration that must be filed periodically. Intrastat reports relate to goods only and there are different thresholds for arrivals and dispatches of goods across the EU, which determine when reporting is required. This means keeping track of sales and purchases in all of the EU countries which is burdensome but comes as part of our service.
Many businesses aren't aware of the requirement to file Intrastat returns and as a result have an unknown historic liability. We can help with retrospective issues and the mitigation of penalties, if applicable.
When doing business in the Netherlands it may be beneficial to apply for an Article 23 license. This Article 23 license allows a company to apply the reverse-charge mechanism on import. The reverse-charge mechanism on import means that you are not required to pay the VAT on import immediately. The VAT can then be paid when you file your Dutch VAT returns. In order to do this, you will need an Article 23 permit. We can assist companies that would like to request an Article 23 permit.
As foreign entrepreneur, you are not able to apply for an Article 23 permit yourself. However you can engage us to be your tax representative for this purpose. We can declare the VAT that you are required to pay on the Dutch VAT return and deduct this VAT as input tax on the same VAT return. Then you will not be required to pay this VAT in advance on import.