Registration with the Tax and Customs Administration

If you set up or take over a business in the Netherlands, you must register with the Tax and Customs Administration (Belastingdienst). Since 6 December 2010, this happens automatically when you enter your business in the Trade Register of the Chamber of Commerce (Kamer van Koophandel, KvK). The latter will pass on your details to the Tax and Customs Administration. The entry in the Trade Register must take place within one week of the start of your business.

Registration of foreign businesses

If your company is established in a country other than the Netherlands, but provides services in the Netherlands or supplies goods to Dutch-based companies, you may also have to register with the Dutch Tax and Customs Administration. Please contact the Department of International Issues of the Tax Administration in Heerlen to do so. In this case, you are not required to enter your business in the Trade Register of the Dutch Chamber of Commerce.

Types of taxes

The Tax and Customs Administration uses your information to determine which taxes you are required to pay, which can include:

• income tax;
• turnover tax;
• corporate income tax;
• payroll tax.

Within a few weeks after registration, the Tax and Customs Administration will send you a letter outlining the relevant information. You may also receive a VAT number and a tax return form. You do not need to submit a separate request for a VAT number.

Changes

You must notify your tax office in writing of any changes in your name or address details. If you open an outlet at another location, you do not need to report this other outlet to the Tax and Customs Administration.

Previous owner’s tax regime

If you take over (a part of) a business, you must comply with arrangements which the Tax and Customs Administration made with the previous owner.