Home Foreign businesses Chinese and other non-EU sellers: Dutch VAT
Chinese and other non-EU sellers: Dutch VAT
Your company is based in China, Hong Kong, Turkey, the United States or another country outside the EU, and sells goods to customers in the Netherlands. Which VAT rules apply depends on how the goods travel.
We tell you which model applies, and arrange it
From the first check to your Dutch VAT number and returns.
Three common models
- Parcels shipped from abroad directly to consumers, up to € 150 per consignment: import VAT is due, but it can be handled through the Import One-Stop Shop (IOSS). A seller from outside the EU usually needs an intermediary established in the EU for the IOSS. Through a marketplace, the marketplace is treated as the seller
- Stock in a Dutch warehouse, sold to consumers in the Netherlands: you register for Dutch VAT, unless a marketplace is treated as the seller. You reclaim the import VAT in your Dutch return
- Sales to Dutch businesses that import the goods themselves: the importer pays the import VAT and you often do not need a Dutch VAT number. If you deliver duty and VAT paid (DDP), you are the importer and you usually do need one
If you need a Dutch VAT number, our page on VAT registration in the Netherlands for foreign companies explains how the application works.
Fiscal representative
Most sellers from outside the EU can register directly. For sellers from a country without a mutual assistance agreement with the EU, such as China, a fiscal representative can be compulsory in specific situations, for example for some distance sales. We check this first. If you need one, we refer you to a licensed partner.
Import and customs
Every import needs a customs declaration and an EORI number, usually arranged by your customs broker or freight forwarder. Customs duties depend on the goods code and the origin of the goods.
Example
A company in Shenzhen ships a container with a customs value of € 40,000 to a 3PL in Rotterdam and sells from there to Dutch consumers through its own webshop.
- At import: 21% import VAT over the customs value plus duties and transport costs, for example about € 8,600, paid through the customs broker
- Dutch VAT return: the 21% VAT on the webshop sales is due, and the import VAT is deducted
- If the deductible VAT is higher than the VAT due in a quarter, the Dutch tax authorities refund the difference
This is a worked example with rounded amounts, not a client case.
What we do
We look at how your goods travel and tell you which registrations are needed. Then we arrange the Dutch VAT registration (€ 275, everything included) and your quarterly returns (€ 100 per month for all your Dutch VAT returns, € 150 with the OSS return). An EORI number costs € 59.
Frequently asked questions
Can a Chinese company get a Dutch VAT number?
Yes. It registers as a foreign business through the Registration form Foreign companies. The Dutch tax authorities may ask for a tax statement from the Chinese tax authority, with a translation if it is not in Dutch, German or English.
Do we need the IOSS?
Only for parcels up to € 150 sent from outside the EU directly to consumers, if you want to charge the VAT at checkout. A seller from outside the EU usually needs an EU intermediary for it. For stock in the Netherlands the IOSS does not apply.
Is a sale through a marketplace taxed in the Netherlands?
If the marketplace facilitates the sale, the marketplace is treated as the seller to the consumer. Your sale to the marketplace from Dutch stock is then taxed at 0%.
How much VAT do I pay when importing goods from China?
21%, or 9% for goods listed in Table I of the Dutch VAT Act, such as food. It is charged on the customs value, increased by the import duties and by costs such as commission, packing, transport and insurance up to the place of destination (Articles 19 and 20 of the Dutch VAT Act).
Can a Chinese company shift the import VAT to its Dutch VAT return?
Only with an establishment or a permanent establishment in the Netherlands, or through a fiscal representative. Without one, you pay the import VAT at import and deduct it in your Dutch VAT return. If you need a fiscal representative, we refer you to a licensed partner.
Do I pay customs duties on small parcels from China?
Yes. Since 1 July 2026 the exemption for e-commerce consignments of up to € 150 from outside the EU is gone, and the declarant pays € 3 customs duty per type of product. Since 1 November 2026 a € 2 handling fee per product category has been added. From 1 July 2028 the normal EU customs tariff applies. For a container or another large shipment, the duties depend on the goods code and the origin.
Selling goods to the Netherlands from outside the EU? Tell us how your goods travel.
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.
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