Netherlands VAT registration threshold

What this value means

PERIOD BASIS: Calendar year (kalenderjaar), TWO-LIMB since 1 January 2025: the optional KOR exemption applies while turnover in the Netherlands does not exceed EUR 20,000 in the CURRENT calendar year AND did not exceed EUR 20,000 in the PRECEDING calendar year (art. 25a(1) Wet OB 1968, as replaced by the Wet implementatie Richtlijn kleineondernemersregeling, Stb. 2023, 278, in force 1 January 2025). Crossing the limit mid-year ends the exemption immediately, including the supply that breached it. NON-ESTABLISHED SUPPLIERS: The Netherlands has no registration threshold proper — any supplier, resident or not, making taxable supplies must register from the first supply; the EUR 20,000 KOR is an OPT-IN exemption, originally open only to entrepreneurs established (or with a fixed establishment) in the Netherlands (art. 25(1) Wet OB 1968). From 1 Jan 2025 (implementation of Directive (EU) 2020/285; arts 25c-25g Wet OB) EU-established businesses may apply the Dutch KOR via the EU-KOR scheme registered in their home Member State (EX number, EUR 100,000 Union annual turnover ceiling), and Dutch businesses may use other states' schemes. Non-EU businesses: nil threshold, no KOR. IMPORTED DIGITAL SERVICES: Non-EU suppliers of B2C digital/TBE services: nil threshold — Dutch VAT from the first supply, registrable via the non-Union OSS. EU-established cross-border sellers of B2C digital services and distance sales apply the EUR 10,000 EU-wide micro-threshold (art. 6k Wet OB 1968 for TBE place of supply) before Dutch VAT and Union OSS apply. Engine traps: (1) EUR 20,000 is NOT a registration threshold — VAT registration and liability start from the first supply unless the entrepreneur actively opts into the KOR in advance; treating it as an automatic registration threshold is wrong; (2) the exemption ends with the very supply that crosses EUR 20,000 — that supply is fully taxed, no tolerance; (3) KOR users lose input-VAT deduction and may not show VAT on invoices; (4) certain supplies (e.g. immovable property, new means of transport) are excluded from the turnover computation/scheme; (5) the scheme was restructured on 1 Jan 2025 (EU-KOR added, artikelen 25a-25g; the old 3-year minimum participation dropped, but after leaving there are re-entry restrictions) while the EUR 20,000 figure itself is unchanged since 1 Jan 2020; (6) separate EUR 1,800 per-year registration-waiver (registratiedrempel) practice exists for micro sellers — do not conflate it with the KOR threshold. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/nl/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/nl/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/vat-registration-threshold

Other Netherlands series: Policy interest rate · Value added tax (BTW / omzetbelasting) · Statutory minimum wage (wettelijk minimumuurloon) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (vennootschapsbelasting) · Personal income tax (inkomstenbelasting, box 1) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)