nl-vat-registration

Netherlands VAT (btw, omzetbelasting) registration for 2026: who is an entrepreneur for VAT, how a Dutch business gets its btw-id and ob-nummer through the KVK, how a business not established in the Netherlands registers with the Aanmelding Onderneming buitenland form, when the reverse charge (art. 12 Wet OB 1968) means it need not register, and when a fiscal representative is required. Covers the small business scheme (KOR, EUR 20,000), the EU-KOR (EUR 100,000), joining and leaving deadlines, the EUR 10,000 EU distance-sales threshold, registration for the OSS Union, non-Union and import schemes and their quarterly and monthly returns, and penalties. Trigger on "do I need a Dutch VAT number", "register for btw", "join the KOR", "OSS Netherlands", "foreign company VAT Netherlands", "fiscal representative Netherlands". Out of scope: filling in the return boxes (nl-vat-return, netherlands-vat-return), income tax (nl-income-tax), cross-border income (nl-cross-border).

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)