EU FULFILMENT
EU Fulfilment
The Netherlands is considered the gateway to Europe, offering a combination of strategic location, world-class infrastructure, and business-friendly tax regulations. For e-commerce and B2B companies, Dutch fulfilment provides a central hub to reach hundreds of millions of consumers.
With the upcoming abolition of the €150 duty free threshold in July 2026, Dutch fulfilment can offer savings and faster delivery for those companies wishing to distance sell directly to EU consumers.
Traders can take advantage of VAT deferment (Article 23) for imported goods, deferring VAT payments to their regular quarterly tax return instead of paying upfront on Import. With Fiscal Representation, foreign companies can manage EU sales without the need to establish a local legal entity, simplifying VAT compliance.
For distance sellers, stay competitive with low duty tariffs on trade prices, lower courier costs, and faster delivery times for your customers.
Fulfilment Roadmap
* Mandatory requirement
VAT Number *
You'll require a VAT number in the Netherlands to warehouse there, as you do in any EU member state where you are warehousing goods.
This will enable you to make VAT & EC sales declarations while being able to reclaim any import or domestic VAT on quarterly returns.
Registration: 4 Weeks
Registration Cost: €250.oo
Quarterly Filings Cost from: €150
Reverse Change VAT
Fiscal Representation gives you full access to the EU's reverse-charge mechanism, and with Article 23 allows you to import goods without paying VAT, which can significantly enhance your cash flow.
Having a Fiscal Representative is like having your own Dutch company without the administration burden and costs. You'll be able to buy & sell across the EU, being fully compliant with EU tax obligations.
EORI Registration *
Essential for imports into the EU. An EU EORI (Economic Operators Registration and Identification) number is a unique ID for entities involved in customs activities within the EU, such as Importer of record (IOR).
EORI numbers are for B2B transactions, and you only need one EORI number within the EU, which will prevent import issues or the use of third-party service providers.
Registration: 3-4 Weeks
Registration Cost (One time cost): €75.oo
GPSR Compliance *
GPSR is now a mandatory requirement for all non-food products being placed in the EU market. GPSR aims to ensure that all products placed on the European Market is safe for its consumers. For traders based outside of the EU will be required to appoint an EU based ‘Representative’ or ‘Responsible Person’.
This GPSR representative acts as a contact point and record-keeper for EU Market Surveillance authorities and consumers regarding product safety issues or concerns.
Registration: 1-2 weeks
Costs start from €30.oo per month.
B2C EU Deliveries (OSS VAT Scheme)*
If you're distance selling to EU customers from your online platform, you'll need to register for the OSS scheme (One-Stop Shop) for VAT collection, declarations and payments to EU member states.
Accounting Frequency: Quarterly VAT returns required.
Registration: After being issued with your Dutch VAT number, your OSS number will be valid at the start of the next quarterly accounting period.
Cost €50.oo per month.
