Home Foreign businesses Amazon FBA and fulfilment stock in the Netherlands
Amazon FBA and fulfilment stock in the Netherlands
As soon as your goods are stored in a Dutch warehouse, the Netherlands becomes a VAT country for you. That applies to Amazon FBA, Pan-EU and every other fulfilment centre. Here is what follows from it.
Dutch VAT for your fulfilment stock
Registration with everything included, then a fixed fee per quarter for your return.
When you need a Dutch VAT number
A sale from stock in the Netherlands to a consumer in the Netherlands is a Dutch supply. Dutch VAT is due from the first sale; the € 10,000 threshold does not apply, because that threshold is only for sales across a border.
You also need a Dutch VAT number as soon as your own stock is moved from another EU country to the Netherlands, for example through Amazon's Pan-European programme.
Moving your own stock to the Netherlands
When you or Amazon move your own goods from, for example, Germany or Poland to a Dutch warehouse, that is a transfer of your own goods. For VAT it is a supply in the country of departure and an acquisition in the Netherlands (Article 3a of the Dutch VAT Act).
You report the acquisition in your Dutch VAT return and deduct the same VAT in that return, so on balance you usually pay nothing. In the country of departure you report the transfer in your return and EC Sales List.
What goes into your Dutch return every quarter, and how we prepare it, is explained on Dutch VAT returns for non-resident businesses.
Non-EU seller? Then Amazon is often the seller
If your company is established outside the EU, Amazon is in many cases treated as the seller to the consumer for sales from EU stock (Article 3c(2) of the Dutch VAT Act). Your sale to Amazon is then taxed at 0%. You usually still need a Dutch VAT number, for example to reclaim the import VAT and to report your sales to Amazon.
Example
A webshop established in Germany sells through Amazon. Amazon stores part of the stock in the Netherlands. In one quarter goods worth € 20,000 are moved from Germany to the Netherlands, and € 15,000 of products (excl. VAT) is sold from the Dutch warehouse to Dutch consumers.
- Dutch VAT return: 21% VAT on the sales to Dutch consumers, € 3,150 to pay
- Same return: the acquisition of € 20,000 with € 4,200 VAT, deducted in the same return, so € 0 net
- German return and EC Sales List: the transfer of € 20,000 to the Netherlands
This is a worked example at the 21% rate for a business established in the EU, not a client case. We check your own situation before you register.
From 1 July 2028 (ViDA)
For a seller established in another EU country this changes. Transfers of your own stock to a Dutch warehouse can then be reported through the transfer scheme in your own country, and sales from that stock to Dutch consumers through the Union OSS, so a Dutch VAT number is often no longer needed. For sellers from outside the EU, Amazon generally remains the seller to the consumer. See Amazon Pan-EU and the transfer scheme.
What we do
We register your company for Dutch VAT (€ 275, everything included) and file your quarterly Dutch VAT return with the acquisitions and marketplace reports processed (€ 100 per month for all your Dutch VAT returns, € 150 with the OSS return). An EC Sales List, where needed, is € 25 per month extra.
Frequently asked questions
Do I need a Dutch VAT number if Amazon stores my goods in the Netherlands?
In almost all cases, yes. Sales from Dutch stock are Dutch supplies, and moving your own stock to the Netherlands is an acquisition that you report here.
Is there a threshold for sales from Dutch stock?
No. The € 10,000 threshold only applies to sales from one EU country to consumers in another. Sales from stock in the Netherlands to Dutch consumers are taxed here from the first sale.
Do you also handle the other EU countries?
We handle the Dutch registration and returns. For registrations in other EU countries we work with local specialists where needed.
Is a Dutch fulfilment warehouse a fixed establishment for VAT?
Not if it is only a stock depot, without a suitable structure of people and technical resources through which you make supplies yourself. You then register as a foreign business.
What if Amazon moves my stock from the Netherlands to another EU country?
Then it is a transfer from the Netherlands: in your Dutch return an intra-EU supply at 0%, which you also report in the EC Sales List. You need a VAT number in the country of arrival and you must be able to prove the transport.
What value do I report for a transfer of my own stock?
The purchase price or the cost price of the goods, not the selling price. You use that amount both in the country of departure and for the acquisition in the country of arrival.
Selling through Amazon with stock in the Netherlands? Tell us your set-up.
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
Rather talk it through? Call now