Taxera
Flag of NetherlandsVAT groups NetherlandsOptional, automaticLast reviewed October 2026

VAT groups in Netherlands: Fiscale eenheid explained

Dutch VAT groups form once the conditions are met. The group uses one member's VAT number and supplies between members are ignored.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group (fiscale eenheid voor de omzetbelasting)

Who can join

Entities established in the Netherlands that are financially, economically and organisationally linked. At least one member must be a company, partnership or foundation of the types the law lists.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Netherlands

  1. Automatic
    The group forms once the conditions are met
  2. 1 January 2024
    Foreign EU establishments can no longer be included

What the group return covers

One return covers the whole group, and intra-group supplies are disregarded. The group is jointly liable.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check each entity's legal form and ownership before adding it to the group.
  • Review the position of foreign establishments, which changed in 2024.

Common pitfalls

  • Leaving a foreign establishment in the group after the 2024 change.
  • Assuming every legal form can join.

Linked obligations in Netherlands

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Netherlands: questions, answered

Official sources

Keep this guide

Download the Netherlands VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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