The short answer: it depends on how you sell. If you ship directly from Vietnam and your European customer acts as the importer, you usually do not need a Dutch VAT number. But if you want to keep stock in a warehouse in the Netherlands and sell to many customers from there, you normally need a Dutch VAT number, together with an EORI number. The rules can differ by product and situation, so please confirm the details with the Dutch Tax Authority (Belastingdienst), a tax adviser, or the Miss Linh team. This article is not legal advice.
What is a Dutch VAT number used for?
In Europe, VAT (value added tax) is charged on imported goods and on sales within each country. When your goods are in the Netherlands and are sold in the Netherlands, the transaction takes place inside the Dutch market, and the tax authority needs to know who the seller is. A Dutch VAT number is how your company is registered in that system, so that you can report and invoice correctly.
One important point for an export manager: a VAT number is not a general "licence to sell in Europe". It is tied to where your goods are located and who the importer and who the seller is at the moment of the transaction.
Two ways to sell and what they mean for your Dutch VAT number
| Model | How it works | Dutch VAT number |
|---|---|---|
| Direct shipment from Vietnam, order by order | The contract and delivery terms (Incoterms) make the European customer the importer, responsible for customs clearance and import VAT | Usually not required for you, but it depends on the exact delivery terms |
| Goods brought into a Dutch warehouse and sold from stock | You (or a representative) import the shipment, the goods are stored, and orders are delivered domestically to customers | Normally required, together with an EORI number. In some cases extra requirements such as a tax representative may apply, so ask the tax authority |
The first model is simpler in paperwork for you, but your customer has to carry the import burden. For many restaurants, shops and small wholesalers, that is a real barrier. The second model asks more preparation from you, but customers receive the goods as if buying from a supplier within the region.
EORI number and VAT number: two different things
These two numbers are often confused:
- EORI number: a company identifier used for customs procedures when goods enter or leave the EU. If you import a shipment in your own name, you need it.
- Dutch VAT number: used to report and invoice VAT when you sell goods from a warehouse in the Netherlands.
Both are the producer’s responsibility, along with food-safety certificates (for example HACCP or ISO) and EU-compliant labelling and packaging. Miss Linh can help you with each of these steps.
What do you need when selling via Miss Linh?
Miss Linh (Vietnam Food Europe B.V., Oegstgeest, the Netherlands) is a B2B platform and service provider. Vietnamese producers sell their products on the platform in their own name to European businesses: restaurants, caterers, shops, supermarkets and wholesalers. You remain the owner of your products until they are sold. The products are stored in a warehouse in the Netherlands, and Miss Linh delivers them to buyers.
Because goods are sold from a warehouse in the Netherlands, you need to arrange an EORI number and a Dutch VAT number. This is the producer’s part, and Miss Linh helps you set up VAT and customs. Miss Linh also supports you with:
- advice on whether your product can be sold in the EU, and pricing advice;
- transport and customs clearance to the warehouse;
- listing your products on the platform, marketing and sales (newsletters, samples, customer visits, trade fairs);
- order handling, collecting payment, delivery, and complaints and returns.
Miss Linh earns a commission on products that are actually sold. You can read more about how it works on the become a supplier page, or see the producers already on Miss Linh to get a clearer picture.
Steps to take before you decide
- Choose your sales model: ship directly from Vietnam or sell from a Dutch warehouse. Think about your target customers and how willing they are to handle imports themselves.
- Check your product: can it be sold in the EU, and are labelling and certificates in order? This comes even before VAT.
- Register for an EORI number if you import in your own name.
- Apply for a Dutch VAT number if you sell from a warehouse in the Netherlands. Ask Belastingdienst or a tax adviser whether your case has extra requirements.
- Plan shelf life: goods must arrive with enough shelf life for European buyers to accept them.
- Get in touch: if you want to sell via Miss Linh, send your details through the contact page. The team speaks Vietnamese, Dutch and English.
We understand that for small and medium-sized businesses, especially women-led ones, these procedures can sound heavy. In practice every step is doable if you take them in the right order and have a partner who understands both Vietnam and Europe.
Frequently asked questions
Do I need a Dutch VAT number to send samples to Europe?
Usually, sending a few small samples does not require you to hold a Dutch VAT number, but the goods still go through customs and must meet food rules. Requirements vary by product type, so check with customs beforehand or ask Miss Linh.
Is a Dutch VAT number the same as an EORI number?
No. An EORI number is for customs procedures when goods enter or leave the EU, while a VAT number is for reporting and invoicing VAT. When you sell from a warehouse in the Netherlands, you normally need both.
If I sell via Miss Linh, do I need my own Dutch VAT number?
Yes. The producer needs an EORI number and a Dutch VAT number. Miss Linh helps you set up VAT and customs, as well as transport and customs clearance of the goods to the warehouse in the Netherlands.
Do I have to pay tax in the Netherlands on every order?
How VAT is applied to each invoice depends on the product, the buyer and how the transaction is structured. I cannot give a figure or a general conclusion for every case. Ask Belastingdienst or a tax adviser for the correct answer for your company.