Tax and VAT for stockists

Stockists sometimes ask how Dutch income tax, business registration and VAT apply to the money they earn from selling our products.

The information below is general guidance, not personal tax advice. Your obligations depend on your circumstances, so always check the current official guidance.

Income from selling products may need to be included in your Dutch income-tax return. If the Netherlands Tax Administration does not regard you as an entrepreneur for income-tax purposes, the profit may still count as income from other work.

Allowable business costs can generally be deducted when calculating that result. Keep invoices, receipts and a clear record of your sales so you can support the figures in your return.

Read the official guidance on income from other work.

How is income tax calculated?

The amount of income tax you pay depends on your full tax position, including your other taxable income. The classification of your stockist income also depends on your circumstances.

Use the current information from the Netherlands Tax Administration when preparing your return, or ask a tax adviser if you’re unsure.

View the current Dutch income-tax rates and brackets.

Do you need to register with the Netherlands Chamber of Commerce (KVK)?

Whether you need to register with KVK depends on factors such as whether you sell independently, regularly and commercially. KVK and the Netherlands Tax Administration assess business and tax status separately.

Check the current registration criteria before you start. If you are not an entrepreneur for income-tax purposes but do earn taxable income, it may need to be reported as income from other work.

Read the official English guidance on registering with KVK.

VAT and the small businesses scheme (KOR)

VAT status is assessed separately from income-tax status. The Netherlands Tax Administration decides whether you are a VAT entrepreneur.

If you are a VAT entrepreneur established in the Netherlands and your annual turnover is no more than €20,000, you may choose to participate in the small businesses scheme (KOR). Under the KOR you do not charge VAT, usually do not file VAT returns, and cannot deduct VAT on business costs and investments.

Read the current official English guidance on the KOR.

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