Netherlands E-commerce VAT Guide

The EU VAT E-commerce Package — Key Changes

• Abolished distance selling thresholds: The old distance selling thresholds (€35,000 for the Netherlands, varied by EU country) were abolished from 1 July 2021. Instead, a uniform €10,000 EU-wide threshold applies: if your total cross-border B2C supplies to other EU countries are ≤€10,000 per year, you can apply your domestic VAT rate (21% for the Netherlands) to all EU B2C sales. Above €10,000, you must charge the VAT rate of the customer's country and report via the OSS.
• OSS (One-Stop Shop): The OSS (art. 14b Wet OB) allows an e-commerce seller to file a single quarterly VAT return covering all EU B2C cross-border supplies, instead of registering for VAT in each EU country. The seller charges the VAT rate of the customer's country and pays the VAT to the Dutch Belastingdienst (which distributes the VAT to the relevant countries). The OSS return is filed quarterly (by the end of the month following the quarter). The OSS return covers: (a) B2C supplies of goods shipped cross-border within the EU, (b) B2C supplies of services (telecommunications, broadcasting, and electronic services — the mini One-Stop Shop / MOSS was merged into the OSS), and (c) B2C supplies of goods facilitated through an electronic interface (marketplace) where the marketplace is the deemed supplier.
• IOSS (Import One-Stop Shop): The IOSS applies to low-value goods (≤€150) imported from outside the EU and sold B2C to EU consumers. Under the IOSS, the seller (or marketplace) collects VAT at the point of sale (21% for the Netherlands) and the goods pass through customs without further VAT being due. The IOSS is optional — without it, the consumer pays the VAT upon importation (plus an administrative fee from the carrier — typically €10–30). Most Dutch e-commerce sellers use the IOSS to create a seamless customer experience (no surprise import VAT for the buyer).

Deemed Supplier Rules for Marketplaces

• Art. 14a Wet OB — marketplace as supplier: An online marketplace (elektronisch platform — Bol.com, Amazon, Marktplaats, Etsy, Vinted, CDiscount, and any platform that facilitates B2C supplies of goods or services) is deemed to be the supplier (deemed supplier) for VAT purposes in two situations: (a) non-EU sellers — the platform is the deemed supplier for all B2C supplies by a non-EU seller to a Dutch (or EU) consumer, regardless of the value, and (b) EU sellers of goods — the platform is the deemed supplier for B2C supplies of goods shipped cross-border within the EU (the platform is deemed to have received and supplied the goods). This means the platform must charge and remit VAT on the full sale value — not just on its commission.
• Bol.com and Amazon — practical impact: Both Bol.com and Amazon have implemented the deemed supplier rules by: (a) requiring sellers to provide VAT information (VAT number, country of establishment), (b) calculating the applicable VAT rate based on the delivery address, (c) collecting the VAT from the consumer (including it in the listed price), and (d) remitting the VAT through the OSS (for cross-border sales) or to the local tax authority (for domestic sales). Sellers on Bol.com and Amazon no longer need to handle VAT on B2C cross-border sales — the platform handles it. The seller pays the platform's commission and the sale price net of VAT.

VAT Rates for E-commerce in the Netherlands

• Standard rate — 21%: Most B2C e-commerce supplies of goods are subject to 21% VAT (the standard rate). This applies to: electronics, clothing, furniture, home goods, sporting goods, toys, cosmetics, and general merchandise.
• Reduced rate — 9%: The 9% reduced rate applies to: food and groceries (supermarket deliveries, meal kit subscriptions), books (physical and e-books if the e-book qualifies under the Dutch cultural rate), medicines and medical devices (listed in the Geneesmiddelenwet), water (bottled), children's clothing and children's car seats, accommodation (hotel room sales through Booking.com or Airbnb — but note the deemed supplier rules for accommodation platforms).
• 0% rate: The 0% rate (nultarief) applies to: exports of goods to non-EU consumers (the seller must hold proof of export — customs declaration), cross-border transport of goods, and supplies to recognised international organisations.

E-commerce VAT Registration in the Netherlands

• KOR (Kleineondernemersregeling) — €20,000 threshold: Small businesses with VAT-taxable turnover below €20,000 can use the KOR — they are exempt from VAT (no VAT charged, no input VAT recovery). The KOR is available to: (a) sole proprietors (eenmanszaak), (b) BVs with turnover below the threshold, and (c) other legal entities. The KOR election is made with the Belastingdienst and applies for at least 3 years. Many small e-commerce sellers on Marktplaats or Etsy use the KOR.
• OSS registration: E-commerce sellers with cross-border B2C turnover above €10,000 must register for the OSS via the Belastingdienst portal. The OSS registration is separate from the regular VAT registration. The OSS returns are filed quarterly. The OSS rate is the VAT rate of the customer's country — the seller must know the rate for each EU country (available on the European Commission's VAT rates database).
• Import VAT deferral: E-commerce sellers importing goods into the Netherlands (e.g., from China or the UK to a Dutch warehouse) can use import VAT deferral — the import VAT is not paid at the border but is accounted for in the VAT return (the VAT is due on the return but simultaneously deducted as input VAT if the goods are held for resale). The deferral requires an Article 23 licence (vergunning art. 23 Wet OB) from the Belastingdienst — a procedure for periodic import VAT declaration. The licence is typically granted to businesses with a clean compliance record and a guarantee.

Fulfilment by Amazon (FBA) and Logistics Warehousing

• FBA inventory in the Netherlands: Amazon FBA sellers storing inventory in Amazon's Dutch warehouses (Fulfilment Centres in Utrecht, Arnhem, and Waalwijk) must assess whether they have a VAT fixed establishment (vaste inrichting voor de BTW) in the Netherlands. The presence of inventory in a Dutch warehouse does not automatically create a VAT fixed establishment — but if the seller has staff in the Netherlands managing the inventory or the FBA process, a VAT fixed establishment may arise. Most FBA sellers with only inventory in the Netherlands (no staff) do not need to register for Dutch VAT for the inventory alone — the VAT on the eventual sale is handled by the OSS or the deemed supplier rules.
• BTW-entrepos and e-commerce logistics: E-commerce logistics providers (fulfilment centres, 3PL warehouses) operating a BTW-entrepos (VAT warehouse) can hold imported goods without VAT being due until the goods are removed for sale. This is critical for e-commerce sellers who import goods, store them, and sell them via online channels. The BTW-entrepos regime is licensed by the Belastingdienst (the logistics provider typically holds the licence). The seller does not need its own BTW-entrepos — it can use a licensed logistics provider.

For the general VAT regime including OSS/IOSS registration procedures, see our VAT/BTW Guide →. For BTW-entrepos and customs warehousing for imported goods, see our Transport and Logistics Guide →. For marketplace deemed supplier obligations and platform VAT, see our Digital Platform Economy Guide →.