A non-resident supplying service from a fixed place of business in the Netherlands is required to register for and pay VAT.

Supply of services by a non-resident without a fixed place of business to any VAT registered payer (B2B) in the Netherlands is subject to reverse charge in the hands of the service recipient. A non-resident without a fixed place of business supplying services to a non-taxable person (B2C) is required to register for VAT.

Digital Supplies

Electronic services provided by a non-resident to a taxable person (B2B) is chargeable to VAT on a reverse charge basis, and the customer using such services is liable to VAT.

Non-resident providing electronic services to non-taxable person (B2C) is liable to VAT, and the non-resident company is required to register for VAT. However, with the use of OSS, such registration requirements can be avoided (See Sec. 12. above for details).