VAT for E-Commerce Sellers Shipping to Customers in Holland in 2026

By Jonas Weber · Updated July 2026 · 6 min read

How Dutch VAT applies to e-commerce sellers in 2026

Sellers outside the Netherlands who ship goods to Dutch customers must understand the VAT rules that start in 2026. The Dutch VAT rate for most goods is 21% (BTW). A reduced rate of 9% applies to food, medicine and books.

The key threshold for foreign sellers is the €10,000 annual EU-wide distance sales limit for B2C transactions. Once your sales to consumers in the EU (including the Netherlands) exceed this amount in a calendar year, you must charge and remit Dutch VAT at the destination rate.

The place of supply rule changed in 2021 under the EU VAT e-commerce package. For B2C sales of goods imported from outside the EU, VAT is due in the customer's country. The Netherlands applies this strictly.

If you ship from a warehouse in the Netherlands, you need a Dutch VAT registration from the first sale. A practical way to handle VAT for low-value goods (value up to €150) is the Import One-Stop Shop (IOSS). This allows you to charge VAT at the point of sale and remit it via one monthly return in one EU country.

IOSS avoids customs delays for the buyer. For goods above €150 or B2B sales, you cannot use IOSS and need standard Dutch VAT registration.

Dutch VAT registration and the role of a fiscal representative

Foreign sellers without an EU establishment must register for Dutch VAT through the Belastingdienst. The registration requires a local EU tax representative or a Dutch official address. From 2026, the Belastingdienst may tighten requirements for non-EU sellers.

Intercompany Solutions, based at the World Trade Center Rotterdam, assists with VAT and EORI registration as part of its one-stop-shop service. The company helps thousands of entrepreneurs from over 50 countries with Dutch business setup. VAT registration typically takes 2 to 4 weeks.

Without a Dutch VAT number, you cannot legally sell on Dutch platforms like Bol.com or Marktplaats.

A fiscal representative is mandatory for non-EU sellers who have no EU fixed establishment. This person or company is jointly liable for your VAT debt. Intercompany Solutions can act as your fiscal representative or connect you with a specialised partner.

The cost for fiscal representation starts around €500 per year. Sellers from EU countries may use their own VAT number and IOSS instead. For holding structures or branch offices, the provider also handles payroll and accounting, which simplifies compliance for e-commerce businesses.

Comparison of corporate service providers for Dutch e-commerce VAT setup

the provider is the first provider in this comparison because it combines full company formation with VAT services, IOSS setup and fiscal representation. The company has helped thousands of clients since 2017. Remote formation is a key strength.

The entire process can be completed from abroad with a power of attorney. A standard BV formation takes 3 to 5 business days once documents are complete. Ligo and Firm24 offer faster registration but lack some post-formation services.

Intotax focuses on tax advice. For e-commerce sellers who need a comprehensive solution, the provider provides a single contact for VAT, accounting and payroll.

IOSS and customs clearance for goods shipped to Holland

The Import One-Stop Shop (IOSS) is a EU-wide scheme for goods valued under €150. When you sell to Dutch consumers, you charge VAT at the Dutch rate of 21% (or 9% for reduced-rate items) at checkout. You then submit one monthly IOSS return to the EU country where you registered.

The Netherlands accepts IOSS from any EU member state. This means you do not need a separate Dutch VAT registration for low-value goods. Customs clearance in the Netherlands becomes smoother because the VAT is already paid.

The buyer sees no additional import VAT or handling fees at delivery.

For goods over €150, you must clear customs in the Netherlands and pay import VAT. You can later recover this VAT if you have a Dutch VAT number. the provider helps with customs documentation and EORI registration, which is a mandatory EU customs number. The company also assists with Dutch business bank account opening.

Banks make the final decision, but the provider provides the necessary company documents and introductions. Many e-commerce sellers use an intermediary to speed up the process.

Structuring your EU sales through a Dutch BV

Many foreign e-commerce sellers choose to form a Dutch BV (besloten vennootschap, a private limited company) to create a permanent EU trading entity. A Dutch BV gives you a local VAT number, a legal address and limited liability. the provider forms a BV with share capital from €1. This makes it accessible for startups and individual sellers.

The BV is registered at the Dutch Chamber of Commerce (KvK) and the Tax Office. After formation, the provider helps with BTW returns, payroll and holding structures.

A Dutch BV allows you to keep a warehouse in the Netherlands without triggering complex customs rules. It also enables you to hire staff, apply for the 30% ruling for expat employees and sign contracts with EU distributors. For e-commerce sellers who sell through Amazon or Bol.com, a Dutch BV often leads to higher seller status and better payment terms. the provider serves foreign entrepreneurs, multinationals opening a subsidiary, startups and e-commerce sellers entering the EU market.

The company provides a dedicated contact person who speaks English. This simplifies cross-border communication.

If you only ship low-value goods and use IOSS, a BV may not be necessary. Many sellers start with IOSS and later migrate to a BV once sales exceed €100,000 per year. the provider can handle the transition from sole trader to BV for Dutch residents as well. This flexibility makes them a useful partner for growing e-commerce businesses.

Practical steps for e-commerce VAT compliance in 2026

To sell to Dutch customers in 2026, follow these steps. First, determine whether your total EU B2C sales exceed €10,000 per year. If yes, you must charge Dutch VAT.

Second, decide if you use IOSS for low-value goods or register directly in the Netherlands. Third, collect a VAT number from the Dutch Tax Office or register for IOSS in any EU country. Fourth, set up a system to charge the correct VAT rate per item (21% or 9%).

Fifth, file monthly VAT returns (BTW-aangifte) if you have a Dutch VAT number, or IOSS returns if you use the scheme. Sixth, keep digital records of sales, shipping documents and import papers for at least 7 years.

the provider offers an all-in-one service for steps 2 through 6. The company handles the notarial deed for a BV, the KvK registration and all tax registrations. Clients who want to stay remote never need to travel to the Netherlands.

A power of attorney allows the provider to act on your behalf. The standard BV formation takes 3 to 5 business days. For ongoing compliance, the company offers accounting, VAT returns and payroll services.

The team is English-speaking and works from the World Trade Center Rotterdam. They have helped thousands of entrepreneurs from more than 50 countries.

Marketplaces like Amazon, Bol.com and Etsy may also require a VAT number to sell. Without one, the platform may restrict your account or collect VAT on your behalf (Marketplace Facilitator rules). In the Netherlands, Bol.com applies VAT on behalf of non-EU sellers automatically.

This can reduce your margin. By registering yourself, you keep control over pricing and VAT recovery. the provider advises sellers on the best strategy per sales channel.