National VAT & Customs

Solid Ground, Close to Home

Not every VAT or customs challenge starts at the border. Most Dutch businesses run into VAT questions long before they ever ship a product abroad.

During a company restructuring, a real estate transaction, a Belastingdienst audit, or simply while trying to get their VAT administration right from day one. LENOS c.s. VAT & Customs Lawyers supports companies operating within the Netherlands with the same precision and independence we bring to our international work.

As a fully independent consultancy, we are not tied to any accounting firm or network agenda. That means our advice is shaped entirely around what is right for your business; nothing more, nothing less.

Import

Could use our support with import?

Export

Could use our support with export?

National VAT

VAT Compliance for Dutch Businesses

The Dutch VAT system relies heavily on self-assessment: businesses are expected to get it right themselves, with the Belastingdienst mainly monitoring rather than actively guiding the process. That places the burden — and the risk — squarely on the entrepreneur. Getting VAT registration, reporting and recovery right from the start prevents costly corrections, penalties and cash-flow problems down the line.

LENOS c.s. offers full-scope national VAT services, including:

VAT registration and de-registration with the Dutch Tax Authorities
Preparation and submission of periodic Dutch VAT returns
VAT refund requests and offsetting of VAT credits
Application for and management of the KOR (Kleineondernemersregeling / small businesses scheme)
Article 23 import deferment licence applications and maintenance
Domestic ICP-declarations and group reporting for multi-entity structures
Fiscal unity (fiscale eenheid) assessments and applications
VAT due diligence and health checks ahead of transactions or audits
Representation and negotiation in Belastingdienst audits, bezwaar and beroep procedures

Deep Roots in the Dutch VAT Landscape

Our specialists have worked on both sides of the table — advising businesses and, in several cases, having worked within the Dutch Tax Administration itself. That gives us a practical understanding of how the Belastingdienst actually operates, not just what the legislation says on paper. We work closely with clients across real estate, construction, healthcare, non-profit, e-commerce and logistics — sectors where Dutch VAT rules are notoriously detailed and where a wrong assumption can be expensive.

Strategic VAT Planning for Domestic Business

VAT efficiency doesn't stop at the border. We help Dutch businesses structure transactions, group arrangements and invoicing flows in a way that is both compliant and efficient — from setting up a fiscal unity to optimising VAT recovery on investments and real estate. We translate complex domestic VAT rules into practical decisions your finance team can act on.

Get Your Dutch VAT Right, From the Start

National Customs

Customs Compliance Within the Netherlands

Customs obligations don't only apply to companies trading internationally — many Dutch businesses deal with import duties, excise duties, licensing and Belastingdienst/Douane procedures as a routine part of doing business domestically. Mistakes here can mean delays, additional assessments or disputes with Dutch Customs.

Our national customs services include:

Customs compliance reviews for Dutch importers and manufacturers
HS classification and tariff determination for domestic filings
Applications for AEO (Authorised Economic Operator) status in the Netherlands
Permits for customs warehousing, active processing and transit regimes
Excise duty advice and compliance
Support with customs valuations and retroactive corrections
Disputes, objections and appeals before Dutch customs authorities

A Local Partner Who Knows the System

Because the Netherlands is such a major logistics hub, Dutch Customs procedures are detailed and closely enforced — even for companies that only operate domestically. LENOS c.s. helps importers, distributors and manufacturers navigate these rules with confidence, correcting course where needed and preventing avoidable disputes before they arise.

One Firm, Whether You're Trading Locally or Globally

Whether your VAT and customs matters stay entirely within Dutch borders or eventually grow into something international, LENOS c.s. is built to scale with you. Our national expertise forms the foundation of everything we do — the same knowledge and network that underpins our international services starts right here, with a thorough understanding of Dutch VAT and customs law.