Domestic Supplies (Netherlands)

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Commentary

33 Netherlands

Domestic supplies (Netherlands)

Any natural or legal person that makes taxable supplies of goods or services in the Netherlands has an obligation to register and account for Dutch VAT.

In Dutch VAT legislation there is no VAT registration threshold. Businesses are therefore required to register as soon as they start to make taxable supplies. Taxable supplies include the following:

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•�� Supplies of taxable goods and services in the Netherlands.

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