If you’re selling on Amazon Netherlands via FBA, VAT compliance is a key requirement. The Netherlands is not only a strong consumer market but also a major logistics hub for Amazon’s Pan-EU FBA program, making VAT registration especially important for cross-border sellers.
VAT Rates in the Netherlands
The Netherlands introduced VAT in 1969 as part of the European system.
- Standard rate: 21%
- Reduced rate: 9% (e.g. food, medicines, books)
- Zero rate (0%) applies to exports and certain international services.
When Do Amazon Sellers Need to Register?
- Dutch businesses must register if their taxable turnover exceeds €20,000 per year, unless exempt under the small business scheme.
- EU-based Amazon sellers must register if their sales to Dutch consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in Dutch fulfilment centres, or
- You sell directly to Dutch consumers via Amazon.
⚠️ For non-EU sellers, there is no registration threshold — VAT registration is required from your first taxable sale.
Fiscal Representatives & Agents
- Non-EU businesses must appoint a fiscal representative in the Netherlands if they import goods and wish to use the Article 23 license, which allows import VAT to be deferred to the VAT return instead of being paid upfront at customs.
- Without Article 23, non-EU sellers can still register directly, but most choose to work with a Dutch tax agent for smoother compliance.
Registration & Filing
To register for VAT in the Netherlands, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- ID for directors or owners
Registration is processed by the Dutch Tax and Customs Administration (Belastingdienst) and usually takes 2–4 weeks. Once complete, you’ll receive your Dutch VAT number (BTW-nummer), which must also be added to your Amazon Seller Central account.
VAT returns are typically filed quarterly, though larger sellers may be required to file monthly. An annual VAT return is also mandatory. All returns are filed electronically via the Belastingdienst portal.
Risks for FBA Sellers
- Failure to register or late registration can result in backdated VAT liabilities, penalties, and interest charges.
- Fines can range from €65 to several thousand euros depending on the case.
- Amazon actively checks VAT compliance — non-compliant sellers risk account suspension.
Final Thoughts
For Amazon FBA sellers, the Netherlands is both a valuable consumer market and a key logistics hub for Europe. Non-EU sellers must register from the first sale, and many benefit from using the Article 23 license to simplify imports. Staying VAT compliant is essential for long-term success in the Dutch market.
👉 Watch the full video https://youtu.be/xoQYKD4nSBE?si=VSKSRBCAZI1x3ezK where I explain the Netherlands VAT rules for FBA and cross-border sellers in detail.