Documents needed to start
- Articles of Organisation/ Articles of Incorporation/ Business Extract.
- Director’s proof of address X2: these can be electricity/water/phone bills or bank statements.
- Valid passport.
- AVASK application form.
Required registrations and timeframes:
- VAT : 1 month
EORI: 1 - 2 weeks
Additional Documents for US-Based Sellers
IRS Form 6166 - if this is not yet obtained the authorities will accept a copy of a completed Form 8802 and proof of payment on submission to the IRS
VAT Number Format: NL123456789B01
Filing Frequency: Filing & Payment due 1 month after filing period end.
Filing & Payment Deadline: Calendar Quarters as standard. Monthly returns required where monthly VAT liabilities regularly exceed 15.000€ per quarter.
Repayments: Repayments are usually paid within 14 days of the repayment being approved. Approval can take from 1 month, up to 12 months.
VAT Rates:
- Standard: 21%
- Reduced Rate 1: 9%
- Reduced Rate 2: 5% | Generally applies to food & drink, medication & books.