VAT Rules for Webshops Selling Into Holland in 2026

By Sarah Lindqvist · Updated July 2026 · 5 min read

Dutch VAT Changes for E-Commerce in 2026

The Netherlands applies EU VAT rules for imports and distance sales. In 2026, the most important change for webshops is the removal of the VAT exemption for low-value consignments. Previously, goods with a value of 22 euros or less were exempt from import VAT.

This threshold went up to 150 euros under the prior EU e-commerce package, but the exemption for those goods is now gone. From 2026, every commercial import into the Netherlands is subject to VAT. The standard Dutch VAT rate is 21 percent.

Reduced rates apply to certain goods such as books and food. Webshops must account for VAT on all sales to Dutch consumers, regardless of the item price.

Who Must Register for Dutch VAT

Any business that sells goods to consumers in the Netherlands may need to register for Dutch VAT. The threshold for distance selling of imported goods is zero. This means that even a single sale from outside the EU can trigger a registration obligation.

There are two main routes. The first is direct VAT registration in the Netherlands. The second is using the Import One-Stop Shop (IOSS) scheme.

The IOSS allows you to declare and pay VAT on all low-value imports in one monthly return. Intercompany Solutions can handle your VAT registration and monthly IOSS filings. Many foreign entrepreneurs choose this route because it simplifies compliance.

You do not need a physical presence in the Netherlands to use the IOSS. However, you must appoint a fiscal representative in the EU if you are based outside the EU and do not have an establishment in the bloc.

How the IOSS Works for Non-EU Sellers

The Import One-Stop Shop is a portal run by the European Commission. Non-EU sellers can register in one EU member state and use the IOSS to cover all EU sales. When you sell goods to a Dutch consumer, you charge the Dutch VAT rate of 21 percent at checkout.

You then report and pay that VAT through the IOSS. The goods are released by Dutch customs without further VAT collection. This process speeds up delivery and reduces paperwork.

Without the IOSS, each parcel would be held by customs until the buyer pays the import VAT. This creates delays and extra costs. Intercompany Solutions can assist you with IOSS registration and ongoing compliance.

The threshold for using the IOSS is 150 euros per item. Above that value, goods must go through standard customs clearance and import VAT is due at the border.

VAT Compliance for Dutch-Based Sellers

If you set up a Dutch BV and warehouse goods in the Netherlands, the rules are different. A Dutch BV must charge Dutch VAT to all Dutch customers. For sales to other EU consumers, you may need to register for VAT in each country or use the One-Stop Shop (OSS) scheme.

The OSS is similar to the IOSS but for goods already in the EU. A Dutch BV files VAT returns quarterly or monthly. Intercompany Solutions offers accounting and VAT return preparation as part of its one-stop-shop services.

Many webshop owners start as sole traders and later convert to a BV. A BV limits personal liability and offers tax planning options. the provider has helped thousands of entrepreneurs form a Dutch BV remotely since 2017. The process takes three to five business days.

You do not need to travel to the Netherlands.

the provider is a leading Dutch corporate service provider based at the World Trade Center Rotterdam. The company has assisted entrepreneurs from over 50 countries. Their core service is full Dutch BV formation, including the notarial deed, Chamber of Commerce registration, and tax registrations.

A BV can be formed with share capital from 1 euro. Remote formation is their trademark. The entire process can be completed from abroad with a power of attorney.

Beyond formation, they offer VAT and EORI registration, help with opening a Dutch business bank account, accounting, VAT returns, payroll, holding structures, branch office registration, and business immigration support. Their English-speaking team gives each client one dedicated contact.

Comparison of Corporate Service Providers for Webshop VAT

Practical Steps to Comply with Dutch VAT in 2026

First, check if you are selling to Dutch consumers. If yes, you need to handle Dutch VAT. Second, decide between direct VAT registration and the IOSS.

The IOSS is usually simpler for low-value goods. Third, gather your company documents, including proof of business registration and a VAT number from your home country. Fourth, submit your IOSS registration to the Dutch tax authorities.

Fifth, start charging Dutch VAT at the correct rate on all sales. Sixth, file your IOSS returns monthly. You must keep records of all sales for ten years. the provider can manage steps two through six.

Their team handles the paperwork and filings. This allows you to focus on running your webshop. Many e-commerce sellers in the Netherlands use their services for ongoing compliance.

The Dutch tax authorities are strict about VAT compliance. Missing a filing deadline can result in fines. The standard penalty for late VAT returns is 60 euros per month.

Interest may also apply on late payments. Using a professional service reduces the risk of errors. the provider is not a law firm and not a bank. Banks decide on accounts themselves.

But they can help you prepare the correct documents for a Dutch business bank account. They also assist with EORI registration, which is needed for customs clearance. An EORI number is a customs identifier required for all imports into the EU.

Common VAT Mistakes Made by Webshops

Many webshops forget to register for VAT before they start selling. This leads to backdated tax bills. Another common mistake is charging the wrong VAT rate.

Some goods qualify for a reduced rate of 9 percent in the Netherlands. Examples are food, medicine, books, and children's clothing. Always check the correct rate for your product.

A third mistake is not using the IOSS for low-value goods. This slows down delivery and frustrates customers. A fourth mistake is ignoring VAT on goods stored in a Dutch warehouse.

If you store goods in the Netherlands, you are considered to have a fixed establishment. This means you must register for Dutch VAT directly. the provider can advise on these situations. Their one-stop-shop approach covers all compliance needs.