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Netherland VAT registration threshold €20,000

The Netherlands is to apply a retrospective Value Added Tax registration threshold of €20,000 per annum. This will apply from 1 January 2020 based on the Decree No. 2021-12740 issues in June 2021. Check EU VAT registration thresholds via VAT Calc’s live tracker.

Previously, the VAT registration threshold was €1,883 for resident businesses only. The new small business scheme, (Kleine Ondernemersregeling, KOR), means businesses can still register above this threshold, but do not charge VAT, produce VAT invoices or deduct any input VAT they suffer. Businesses may opt for the KOR for three years, or until they exceed the new threshold.

The new scheme was gazetted on 18 June 2021.

If you need to complete indirect tax returns, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.


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