Whatnot - Tax guide - Netherlands

This guide has been prepared by an independent third-party law firm.  Every buyer’s and seller's situation is unique and so are their specific tax circumstances. The below stated information should not be considered as tax advice, but as a general overview of relevant tax rules. Whatnot does not provide tax advice for individual situations, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.

 January 2026

NETHERLANDS – TAX CONSIDERATIONS FOR DUTCH RESIDENT WHATNOT SELLERS

Hey there! If you’re a seller based in the Netherlands and want to sell stuff through Whatnot, let’s talk taxes. 

Taxes can be tricky and therefore you should keep up to date with your tax obligations and remain tax compliant. The timely preparation, filing and payment of taxes are your responsibility per the Whatnot terms of Service.

As a Dutch seller, make sure you are on top of the taxes that may apply to you, such as:

• Value added tax (VAT)
• Personal Income Tax

Just a heads-up: this guide covers VAT and Personal Income tax for Dutch sellers. If you’re selling from outside the Netherlands to Dutch consumers, it’s a different story. 

The info in this guide isn’t all-inclusive and definitely not legal or tax advice. If you’re not sure on your local tax rules, it’s a good idea to double-check with your tax authorities or chat with a professional to get advice that is tailored to you. Whatnot cannot help you out with questions about this guide, it’s intended as a jumping off point.

Just so you know, we don’t refresh this info on the fly. Best to verify if there’s been any recent changes to the laws and procedures.

Under the EU’s DAC7 rules, Whatnot may need to report your income made through the platform to the tax authorities. So, if there’s a difference between what Whatnot reports and what you report, the authorities may ask you questions about your income. More info on that here. 

VALUE ADDED TAX

Value Added Tax (‘’VAT’’) can get tricky, so make sure you understand the rules as they relate to your specific situation.

When selling and shipping goods, the VAT rules vary depending on the destination:

• Dutch buyers: Dutch VAT rules will apply. 
• EU buyers (outside of the Netherlands): Generally, VAT rules in the buyer’s country apply if you sell for more than EUR 10,000 in other EU countries per year to consumers. If you sell goods across-borders to businesses, VAT exemptions on your supplies may apply.
• Non-EU buyers: For sales to consumers and businesses with exports out of the EU you can typically get VAT exemptions in the Netherlands. In addition, VAT rules in the customer’s country may apply to you.

Below you’ll find more information on these categories.

SELLING TO DUTCH BUYERS

If you’re regularly providing goods or services in the Netherlands (not just a one-time thing), you may need to register for and charge VAT to your buyers and pay this VAT to the Dutch tax authorities.

Therefore, if you are selling items on the Whatnot platform, you may need to include Dutch VAT in the item price and pay this VAT amount to the Dutch tax authorities. You as the seller should figure out if you should charge Dutch VAT on your sales. 

Do I need to charge any VAT to Dutch buyers if I am selling items on Whatnot?

If you regularly sell goods through Whatnot with the goal of making revenues, you’ll need to register for VAT and charge VAT to your buyers.

If you are a small business however you do not have to charge VAT if you register for the Small Business Scheme (‘Kleineondernemersregeling’). This is an optional scheme. You are a small business if:

• Your sales did not exceed €20,000 in the previous year (including any sales made on other platforms or channels).
• You do not expect your sales to exceed €20,000 in the current year (including any sales on other platforms or channels).

Make sure to include sales made outside of the Whatnot platform as well when calculating these thresholds!

If you are a small business, you should not:

• charge VAT to your buyers
• issue VAT invoices to your buyers
• file monthly VAT returns (you do need to file an annual VAT return) and
• deduct any VAT charged to you.

As said above, this scheme is optional. Therefore, you could decide to not register for the Small Business Scheme and instead invoice and pay VAT like a normal business. The advantage would be that you could get VAT from invoices issued to you refunded (as input VAT). For details please consult your tax adviser.

Do I need to remit any VAT on giveaways I send to customers?

If you give products away for free, VAT may still apply because such giveaways can be treated as a deemed taxable sale. However, certain giveaways may fall under specific exceptions, such as when the item qualifies as a sample or as a gift of low value. A gift of low value is a gift not exceeding a value of EUR 15. 

If your giveaway falls under one of these exemptions, you will not have to pay VAT on your giveaway If no exception applies, VAT is due based on the item’s value. Because the correct VAT treatment depends on the specific circumstances, we recommend contacting your tax advisor to confirm how these rules apply to your situation.

Should I account for VAT on the fees charged by Whatnot to me?

If you are registered for Dutch VAT you should be sure to add your Dutch VAT number to your Whatnot account via the flow described here. In such case, Whatnot will not charge VAT on the fees charged to you. Instead, you will have to account for VAT on these fees through the so called ‘’reverse charge’’ mechanism in your Dutch VAT return. 

This "reverse charge" effectively means that you have to report Dutch VAT on Whatnot's fees charged to you in your Dutch VAT return yourself in line 4b of your quarterly VAT filing return (please double-check carefully regularly as this may change). 

Do not worry, normally this does not result in any VAT payable by you because the VAT you add on your sales (output VAT) cancels out the VAT you pay on Whatnot's fees (input VAT) in the same return. This works as long as you're not selling stuff that's exempt from VAT (which you probably aren't). If you are selling certain exempt stuff, the VAT you report on Whatnot’s fees might not be fully recoverable. This is different if you qualify as a small business and do not charge VAT (see above), in this case you can also not deduct input VAT.

You should contact your local tax advisor to see whether you can fully deduct VAT under the reverse charge.

VAT applies to me. How do I calculate how much VAT I need to collect from Dutch buyers?

VAT rates in the Netherlands aren't set in stone, they can change sometimes. If you have to charge VAT to your buyers, it's a good idea to check with the Belastingdienst every now and then to make sure you're charging the right amount.

In the Netherlands, the standard VAT rate for selling products is currently 21%, but some things like for example most food items and most (comic)books and newspapers have a lower rate of 9%. Which rules and rate applies to a product really depends on what type of product it is.

There are also special schemes for people selling second-hand stuff and small businesses.  These deals can save you some cash on VAT.  On top of that, there are ways to make keeping track of VAT for your shop easier. See the Alternative Options below. You can also talk to your tax advisor about these special schemes if you think they might be a good fit for you.

If you supply goods free of charge to users on the Whatnot platform (for instance as a giveaway), you may need to report VAT in your VAT return on the price you paid for the purchase of that product. 

VAT applies to me. How do I collect VAT from Dutch buyers?

If you are registered for Dutch VAT, you’ll need to collect the VAT from Dutch buyers. Then, you have to report and pay that VAT to the government through your VAT return, usually every quarter. They might make you do it every month though, if you request for it.

If you have to charge VAT, the price you show needs to include VAT already. Think of it like the final price with everything added in. Now, sometimes there's paperwork involved, like receipts or invoices with all the VAT details spelled out. You usually only need to issue a formal VAT invoice if a business is buying from you, not individuals. For individuals, the packing slip and receipt provided by Whatnot is usually fine.

If you do issue an invoice there are some specific things you have to include on an invoice by law. Like your and your customer's full info, VAT ID numbers, and the date. Also, don't forget to mention the VAT rates and amounts. If this sounds complicated, don't worry. Just ask a local expert to make sure you're on the right track.

In the Netherlands, you have to file your VAT returns electronically. You'll do this monthly or quarterly, depending on your business. And yes, you have to do it all online using the government's official forms. Normally, you have until the last day of the next month to file your VAT return. So, your January return is due by the end of February. The VAT payment is due on the same day. 

For further guidance on filing returns, please see the Dutch tax authorities' website, for example here and here.

Possibility to opt in to margin scheme

The margin scheme is a special way to pay VAT in the Netherlands for resellers. You basically only pay VAT on the profit you make when you sell something, not the whole price. But there's a catch: you can only use this scheme if you're a reseller buying and selling certain used stuff, like from regular people or small businesses that don't charge VAT. Basically, you're buying stuff without VAT and then selling it with VAT added on your profit and not on the sales price. You pay VAT on the difference between what you bought the item for and what you sell it for.

Important note: This scheme doesn't work if you buy something with VAT already charged to you.

This scheme can also work for sales of artwork. However, with the margin scheme, you generally can't claim back any VAT you paid on stuff you bought (and neither can your customer). Not sure if it applies to you? Best to check with a local expert to see if the margin scheme makes sense for your business.

SELLING TO CUSTOMERS OUTSIDE OF THE NETHERLANDS

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do not exceed EUR 10,000 on an annual basis?

If you're selling things to consumers in other EU countries (excluding the Netherlands), and your total sales to them are under €10,000 per year (before VAT), then you can treat those sales the same way you treat sales to Dutch customers. 

For instance, if your total sales to all customers in the EU are as follows:

Sales to customers in Germany: €3,000 per year;

Sales to customers in Belgium: €2,000 per year;

then you do not exceed the €10,000 threshold and the Dutch VAT rules apply to your sales.

Important! This €10,000 limit counts all your sales across different platforms, like Whatnot and others.

For these sales under the limit, you have to charge Dutch VAT and send that money to the Dutch tax authorities with your regular VAT return.

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do exceed EUR 10,000 on an annual basis?

If you're selling more than €10,000 worth of stuff to consumers in other EU countries (excluding the Netherlands) in total each year, things get a bit more complex for VAT. For these sales you have to charge VAT based on the VAT rules of the customer's country, not the Dutch rules. So, the VAT rate might be different depending on where they live. This also means you're responsible for paying VAT in those other countries.

For instance, if your total sales to customers in the EU are as follows:

Sales to customers in Germany: €8,000 per year;

Sales to customers in Belgium: €5,000 per year;

then you do exceed the €10,000 threshold and the VAT rules of your customer’s country apply to your sales.

For those sales over €10,000 to consumers in other EU countries, you don't report the VAT in your Dutch return. Instead, there's this system called the One Stop Shop. It lets you report all that VAT in one big EU report, making things simpler. If you registered for the One Stop Shop, invoices are optional for you, but if you do send them, you have to make sure they follow the proper legal format.

For more information on the One Stop Shop VAT return, please click here.

The One Stop Shop is not mandatory. If you are not using it, you have to register for VAT in the EU countries where you are selling to though. In such case you also have to send VAT invoices to all your customers! 

Note that an EUwide crossborder VAT exemption for small businesses may be available for you. The rules allow you to choose in which EU countries you want to use this exemption. If you qualify for and apply this EU-wide SME exemption, you do not need to charge or pay foreign VAT in the other EU Member States in which you want to apply the exemption, even if your crossborder sales exceed the €10,000 threshold. Roughly speaking, the criteria for you as a Dutch resident Seller to apply this exemption are as follows:

• Your turnover does not exceed the national turnover threshold as set by the EU country where you are selling to;
• Your total turnover in the EU does not exceed EUR 100,000 on a calendar year basis; and
• You are not registered for the Import One Stop Shop.

As the calculation of above thresholds may be tricky, it is important to consult your tax advisor to determine whether your business meets the requirements for this scheme.

More information on the crossborder VAT exemption for small businesses is available on the European Commission’s website (link), which also includes a simulator that allows you to check whether you are eligible to apply for the crossborder SME scheme (link). If you want to apply for the EU-wide cross-border VAT exemption for small businesses, you can do this through the online portal of the Dutch Tax Authorities.

Sales to businesses from the Netherlands to the EU are even easier to handle (both up to and above 10,000 EUR). You typically get VAT-exemptions in the Netherlands, and the business buyers should self-report VAT in their own country. Do not forget to collect the formal evidence that you need for the VAT-exemptions in the Netherlands (e.g. shipping documents and invoices).

Which VAT rules apply if I sell to customers outside the European Union?

Good news. When you sell things to people outside the EU, it's considered an export and you don't have to charge Dutch VAT on it. Heads up, though: You still have to report this sale on your Dutch VAT return, just to show it as an export. You also have to keep track of documents to demonstrate that your goods were exported from the Netherlands.

PERSONAL INCOME TAX

If you earn income in the Netherlands, you may have to pay a percentage of this income to the Dutch tax authorities in the form of taxation. The below is a brief outline of the tax that may arise on income earned from selling (second-hand) products in the Netherlands and some information on how this tax can be paid to the Dutch tax authorities.

The Netherland’s tax year runs from 1 January to 31 December.

Obligation to pay Dutch personal income tax.

You are required to pay personal income tax in the Netherlands if you are:

• Resident in the Netherlands;
• Work in the Netherlands;
• Have assets in the Netherlands;
• Have a company in the Netherlands, or are a statutory director; or
• Have income from other sources in the Netherlands.

You do not have to file a Dutch personal income tax return or pay personal income tax if the tax due on the amount of income does not exceed €57 (2025 amount) (unless a tax return form is issued to you, in that case you still have the obligation to file the tax return). The tax must be calculated to ensure that the amount does not exceed €57. 

Depending on your individual circumstances, you may qualify for tax credits. The general tax credit for income up to €28,406 is €3,068 for Dutch tax residents who are fully covered by Dutch social security. This drops to nil for income above €76,817 (2025 figures).

Additionally, there are a wide range of other tax credits available in the Netherlands, all with their own conditions and ranges.

Reporting tax in the Netherlands.

If you are a resident of the Netherlands, you can use the Dutch personal income tax return application, the online software or the paper personal income tax return form when filing your personal income tax return. 

If you are non-resident during the entire tax year, you can generally use the online software when filing your Dutch personal income tax return. When you cannot use the online software (i.e. you do not have the required login details) you need to file a C- form. The C- form can be requested by reaching out to the Dutch tax authorities, please see below for the contact details. 

Reporting tax - filing deadline.

The Dutch personal income tax return filing deadline for a Dutch resident individual is included in the tax return letter you will receive from the Dutch tax authorities. If you have not received a letter, the deadline is 1 May of the upcoming year. If you are not a Dutch resident, the date for filing your personal income tax return is 1 July.

Therefore, a Dutch personal income tax return for 2025 has to be filed before 1 May 2026 (if no tax return letter has been received) or 1 July 2026, depending on your tax resident status.

A Dutch tax resident can request a postponement of the filing before the deadline stated in the tax return letter, or before 1 May if no letter is received. A non-resident individual can request the same before 1 July. The postponement will generally be granted until 1 September for a resident individual and 1 November for a non-resident individual (exceptions apply in specific cases e.g. for tax returns filed by a professional advisor, further filing extension can be requested).

Reporting tax - payment deadline.

Once your Dutch personal income tax return has been filed, the Dutch tax authorities will review the return and issue an assessment to you, in principle, within three years at most. This assessment will contain the ultimate payment date (in principle, 6 weeks after the date of the assessment).

Dutch Tax Authority contact details.

The contact details for the Dutch tax authorities are as follows:

• 0800-0543 if you are calling from the Netherlands, and;
• +31 555 385 385 if you are calling from abroad. Details can also be found on the Dutch tax authority website.
   

Dutch personal income tax rates.

The Dutch personal income tax rates for individuals born after 1 January 1946 are as follows (rates applicable to income generated in 2025):

• Up to €38,441 is taxable at 8.17%
• The next €38,376 is taxable at 37.48%
• Income above €76,817 is taxable at 49.50%

The above-mentioned rates exclude Dutch social security contributions. The standard Dutch social security contribution rate is 27.65% up to an income of €38,441 (general insurances).

For individuals who reached the Dutch pensionable age before 2025 (2024: 67 years of age), the contribution rate is reduced to 9.75% (2025 amounts).

The above overview is different for individuals born before 1 January 1946 or individuals reaching the pensionable age in 2025.

Dutch tax rules applicable to income earned in relation to the sale of (second-hand) products.

If you sell (second-hand) products as a Dutch tax resident, the income generated therewith may be taxable in the Netherlands in Box 1. This is the case if the sale of products is considered a ‘source of income’. A source of income can be identified if the following three conditions are met: 

• You are performing an economic activity. This is the case if you perform activities outside of your private sphere in exchange for a compensation. 
• You can reasonably expect to realize a gain on your activities. If your expectation is that you will mainly incur losses, then no source of income is identified. 
• You intend to make a positive result.

If you sell products within a personal hobby or family sphere here and there, these activities generally do not result in a source of income. The Dutch tax authorities have provided the following examples hereof: 

• Selling used clothes that belong to you or your family members; 
• Selling your collection of magazines or books online; 
• Selling your old furniture when you are moving house. 

Please note that even if you are selling personal belongings, this activity may still be considered a source of income for Dutch tax purposes. If you are selling products all the time, thereby turning it into a regular activity, this may still be considered a source of income. This could be the case if you are trying to make a profit and have your own ’business’ on Whatnot, even though you are selling personal belongings. Also, a source of income could be identified if you are buying and reselling products regularly, which is very different from just selling some old products here and there. In this regard, please consider the three conditions for a source of income noted above as well. 

As can be derived from the above, determining whether the sale of products can be considered a source of income for Dutch personal income tax purposes is highly dependent on the facts and circumstances of the case and should be analyzed on a case to case basis. If you are not sure if your activities on Whatnot result in a source of income, it would be best to check with a local expert to make sure you're on the right track with taxes.

If no source of income is identified, no Dutch personal income tax should be due on the income generated by these sales. This does however mean that any costs related to the sale of these products cannot be deducted for Dutch personal income tax purposes either. 

If a source of income is identified, it will have to be determined how this source of income should be qualified for Dutch personal income tax purposes. The sale of products should fall in one of the following categories in Box 1: 

• Profit from business activities; 
• Salary from employments; 
• Income from other work.

Depending on the level of professionalism of the activities, the income generated by the sale of products will likely be considered profit from business activities (more professional) or income from other work (less professional). 

After identifying a source of income and determining how this source of income should be qualified in the Dutch personal income tax return, the income should be included in the personal income tax return. The income will then be taxed with Dutch personal income tax in Box 1 against the Dutch personal income tax rates outlined above.