Netherlands Tax Compliance Map

Email: ams4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak Dutch, English and Chinese.
skype: burlinna

GLA – Netherlands Corporate Income Tax

GLA-NL-01 GLA Tax Entity

Is Netherlands corporate income tax a national income tax? A local income tax? Or is there a national and local income tax?
What if the national income tax and the local income tax are levied separately or levied together?
What is the standard tax rate? What is the special tax rate?

Evershine RD:

Netherlands corporate income tax levied at national level.
In 2022, the Netherlands has corporate tax rates of 15% for taxable profits up to 395,000 euros and 25.8% for taxable profits over that amount.
Income allocable to qualifying research and development, including software development, is taxed at a 9%.
There is no provincial or municipal corporate income taxes in the Netherlands.

GLA-NL-02 Registration

Which government unit is responsible for the collection of Netherlands corporate income tax?
The registration of the country’s corporate income tax status, that is, the tax certificate number application procedure, paper certificate number application? Or online account application? URL?
What is the advance certificate number for applying for this certificate number?
Do I need to use the industrial and commercial certificate electronic card to apply?

Evershine RD:

The State Secretary of Taxation and the Tax Authority (Staatssecretaris van Fiscaliteit en belastingdienst) is politically responsible for tax matters.
It is the Dutch Revenue, as part of the Ministry of Finance, which is responsible for tax collection.
Local companies receive a corporate income tax number automatically when you register with the Netherlands Chamber of Commerce (KVK) in the Business Register (Handelsregister).

GLA-NL-03 GLA Order (OD)

What is the order of Netherlands corporate income tax return (information flow determines tax base) and payment (fund flow)?
Pay first and then declare? Report first and then pays?
At the same time as the declaration and payment?

Evershine RD:

Deposit first (DF). Pay by installment first and declare later.

GLA-NL-04 Mechanism of Filing (MOF)

What is the return method for Netherlands corporate income tax return (information flow determines the tax base)?
Filing cycle: monthly? Every bimonthly? Every season? every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist? If electronic filing is possible: website URL?

Evershine RD:

Corporate return in the Netherlands must be filed within 5 months after the closing of the tax year.
It is possible to receive a preliminary assessment in the assessment year.
This preliminary assessment is generally based on information from the previous 2 years.
A preliminary assessment payable in the current year may be made in as many installments as months remaining of that year.
All Dutch companies must file their corporation tax returns electronically.

GLA-NL-05 Mechanism of Payment (MOP)

What is the funding method for Netherlands corporate income tax payment (funds flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
Bank counter payment OCT?
Or the above methods coexist?

Evershine RD:

Generally, in the Netherlands, estimated tax payments are assessed twice a year; once at the end of the first month of the fiscal year, and another 8 months later.
The first assessment is made by the Dutch Revenue based on profits from the previous 2 years, and the second estimate is made by the taxpayer using the current year’s profit estimates.
Generally, an estimated tax payment is assessed at the end of the first month.
A preliminary assessment payable in the current year may be made in as many installments as months remaining of that year.
The Netherlands does not require companies of a certain size to establish a local bank account and provide for electronic transfer to the Dutch Revenue.

VAT – Netherlands VAT

VAT-NL-01 VAT Tax Entity

Is Netherlands VAT National VAT? Local VAT? Or is there a national plus Local VAT?
What if the National VAT and Local VAT are levied separately or levied together?
What is the standard VAT rate? What is the special VAT rate?

Evershine RD:

Netherlands VAT levied at national level.

In the Netherlands, the following VAT rates apply:

Standard rate: 21%

Reduced rate: 9%

Other: Zero rate and exemptions

VAT-NL-02 Registration

Which government unit is responsible for the levying of VAT in Netherlands?
The registration of Netherlands’s VAT levy status, that is, the application procedure for VAT certificate number, paper certificate number application? Or online account application? URL?
What is the advance certificate number for applying for a VAT certificate number?
Do I need to use an industrial and commercial certificate electronic card to apply?

Evershine RD:

Administrative oversight of Dutch VAT is carried out by the Dutch Tax Authorities (Belastingdienst) under the authority of the Ministry of Finance.
It is required to register with the Dutch Chamber of Commerce, which then provides the relevant details to the Dutch Tax Authorities.
If the Dutch Tax Authorities are of the opinion that the entrepreneur qualifies as an entrepreneur who carries on VAT taxable activities, it registers the entrepreneur for VAT purposes.
The registration process can be completed online.
Upon registration, a taxable person is provided with a 14-digit VAT identification number (omzetbelastingnummer) in the format “NL123456789B01”.

VAT-NL-03 WWT Order (OD)

What is the order of Netherlands’s VAT declaration (information flow determines the tax base) and payment (fund flow)?
Pay first and then declare? First declare and then pay?
At the same time as the declaration and payment?

Evershine RD:

Same period (SP): Filing of VAT return and pay the taxes due by the same time.

VAT-NL-04 Mechanism of Filing (MOF)

What is the return method for Netherlands VAT declaration (information flow determines the tax base)?
Reporting cycle: every month? Every bimonthly? Every season? every half year? Per year?
Electronic filing? Manual filing? Electronic filing and manual filing coexist? If electronic filing is possible: Website URL?

Evershine RD:

Businesses usually have quarterly prescribed accounting periods (i.e., reporting period), although monthly or yearly accounting periods may be requested or, in certain circumstances, may be directed by the VAT authorities.
The taxable person must submit the VAT return before the last (working) day of the month following the relevant reporting period.
In general, electronic filing of VAT returns is compulsory for any taxable persons whether or not they reside in the Netherlands.
Electronic filing for entrepreneurs can be made in https://mijn.belastingdienst.nl/ppa/

Submitting a VAT return on paper is only permitted if the taxpayer is provided with a paper VAT return by the tax authorities e.g., incidental taxpayers (not being private individuals) must request a paper VAT return when VAT is to be remitted.

VAT-NL-05 Mechanism of Payment (MOP)

What is the funding method for Netherlands VAT payment (funds flow)?
Payment cycle: M per month? B every bimonthly? Q every season? H every six months? A every year?
Automatically authorize deduction of ACH (that is, take the initiative of the recipient)?
Electronic remittance to EFT (that is, the payer takes the initiative)?
OCT payment at the bank counter?
Or the above methods coexist?

Evershine RD:

Payment of tax for any tax period is due by the filing deadline for the corresponding tax return.
VAT due can be paid in various ways.
A taxpayer may make payment by bank or Giro account, cash at a post office, or settlement of amounts to be recovered.

Please be aware of below Warning:
The above contents are digested by Evershine R&D  and Education Center in October 2021.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Amsterdam Evershine BPO Service Limited Corp.
Email: ams4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak Dutch, English and Chinese.
skype: burlinna

or
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LinkedIn address:Dale Chen

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(version: 2024/07)

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