Netherlands

The Netherlands has no turnover threshold for VAT registration: businesses get a VAT number after registering with KVK. The optional small business scheme (KOR) exempts businesses with turnover up to €20,000 a year. The standard VAT rate is 21%.

Optional small business scheme (KOR) for businesses established in the Netherlands with turnover of at most €20,000 in both the year of joining and the previous year. Once turnover exceeds €20,000 in a calendar year, the business must leave the KOR immediately. Businesses opt in through Mijn Belastingdienst Zakelijk at least 4 weeks before the start of the return period. There is no turnover threshold for VAT registration itself.

Since 1 January 2025, the Netherlands also applies the EU cross-border small-business exemption: a business established in another member state can use the Netherlands’ threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in the Netherlands?

There is no turnover threshold for VAT registration; the optional small business scheme (KOR) exempts businesses with turnover up to €20,000 a year.

What is the standard VAT rate in the Netherlands?

21%. Reduced rates: 9%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in the Netherlands.