Online spending in the Netherlands totalled about €36 billion in 2024 and many of those purchases were intangible digital products. Selling digital products online ("digitale producten online verkopen" in Dutch) in the Netherlands means working within certain rules that don't apply to physical goods. For example, digital products sold to individual customers within the EU have value-added tax (VAT) added based on where the customer lives, and the 14-day right of withdrawal that protects online purchases usually doesn't apply once someone starts downloading what they bought.

Below, we'll explain how a digital product is defined, why you don't necessarily need to register in every EU country your customers live in, and what to consider when you pick between a marketplace and your own webshop.

Key takeaways

• VAT on digital products sold to individuals within the EU is charged based on the customer's location, not the seller's.

• Registration with the Netherlands Chamber of Commerce (KVK) depends on whether you're operating with business intent and regularity, not on reaching a specific sales threshold.

• The standard 14-day right of withdrawal doesn't apply to digital content once a customer starts downloading or streaming it, provided you've got their consent first.

What are digital products?

The Netherlands defines electronic services as something delivered over the internet or via a digital network. The service must be largely computerised and it can't be provided without using information technology. Online newspapers and magazines fit that definition, as do software, online gaming, online data storage, and traffic and weather information.

The following categories don't count as digital products:

• Live, interactive online courses or coaching: A live Zoom class or a one-on-one coaching call involves a real person who delivers the service in real time. It counts as a regular service for VAT purposes, not a digital product.

• Custom PDFs sent by email: If someone asks for something specific and you create and send it yourself, that's a service you performed, not an automated product.

• Physical goods bought through a digital interface: Ordering a printed book through your webshop, for example, doesn't turn it into a digital product just because the purchase happened online.

Do you need to register with the KVK?

You must register with the KVK if you meet certain registration criteria: if you supply goods, services, or both for monetary payment and you provide them regularly to people other than friends or family, you're a business in the eyes of the KVK and must register. The KVK also considers whether you're working for more than one client, if you decide when and how you work, if you've put time or money into the setup (e.g., website, marketing, tools), and if you plan to keep at it. Foreign companies with no permanent establishment in the Netherlands aren't required to register.

Registration itself generally doesn't take long. You can do it online or on paper, and it costs a one-time fee for establishment (€85.15 as of 2026, although the fee adjusts every year for inflation). You'll also pick a business structure at this stage. Many solo sellers go with a sole proprietorship since it's the simplest option. If you're working with a partner, a general partnership or besloten vennootschap (BV), which is equivalent to a private limited company, might fit better.

Once you're registered, the KVK automatically passes your details to the tax authority, the Belastingdienst, which issues your VAT number.

What rules and regulations apply to digital products?

Certain legal frameworks apply specifically to digital products. Be aware of the following:

• Distance selling and customer rights: Under the EU Consumer Rights Directive, the standard 14-day right of withdrawal doesn't apply once a customer starts downloading or streaming digital content, as long as you got their explicit consent first and told them they're giving up that right. If you skip that step, a customer can request a refund within the standard window even after they've already used the product.

• Digital content quality standards: The EU's digital content directive sets quality standards for what you sell. It has to match your description and actually work. If a piece of software is broken or an ebook file won't open, you're responsible for fixing it or ultimately refunding the customer.

• Data protection: The General Data Protection Regulation (GDPR) applies the moment you process any personal data during a sale, even something as small as an email address for delivery. That means you need a privacy policy, a legal basis for processing that data, and a process for handling deletion requests.

• AI transparency requirements: If your product involves AI-generated content, recommendation algorithms, or automated decision-making, the EU Artificial Intelligence Act adds transparency requirements that are still being phased in. The specifics depend on which category of AI use applies to you; it's worth checking current guidance rather than relying on a general summary.

How does VAT work on digital products in the Netherlands?

Businesses that sell digital products to EU customers must charge VAT based on where the customer lives, not where the business is based. But registering for VAT in every EU country where you have a customer is unworkable for most small businesses. Instead, you can use the One Stop Shop (OSS) scheme: you register for the OSS through the Belastingdienst and file one quarterly VAT return that covers all your qualifying sales at the correct rate for each country. The Belastingdienst handles the distribution of payments.

You still need to track which country each customer is in and apply the right rate, but you're filing one return instead of what could be dozens. To prove where a customer is located, the most common method is two pieces of non-conflicting evidence: information such as billing address, the internet protocol (IP) address tied to the purchase, the country linked to their payment method, or their mobile network's country code where relevant.

There's a threshold worth knowing, too: if your total cross-border digital sales to customers in other EU countries stay under €10,000 per year, you can charge Dutch VAT on all of them instead of switching rates by country.

Should you sell through your own webshop or through a platform?

Selling through a platform such as an established marketplace or course platform might mean the platform handles VAT collection and remittance for you since some are classified as "deemed suppliers" under EU law. That means you won't be responsible for one of the harder parts of this whole process. The trade-off is that the platform takes a cut of each sale and controls the customer relationship and the data tied to it. You're working within whatever rules and design constraints it has set.

Selling through your own webshop gives you full control over pricing, branding, and the customer relationship. You keep customer data, which matters for repeat sales and marketing. But the full VAT compliance burden lands on you. That means you need a webshop platform that can handle EU VAT logic at checkout, support for the payment methods Dutch customers expect, and a way to issue compliant invoices.

Many sellers use a platform to gain initial sales and reach an audience, then build out a direct webshop once they have something worth migrating people towards.

How do payments and payment methods work for digital products?

Dutch customers have specific payment habits and supporting the wrong mix of payment methods can cost you sales. In the Netherlands, iDEAL | Wero is used in three-quarters of online transactions and is a default expectation for many Dutch shoppers. If you skip it, some customers might leave before they complete their purchases. It's also a good idea to include cards and digital wallets for broader reach: major credit and debit cards cover international customers and the few Dutch customers who prefer cards, while digital wallets support mobile checkout.

If you're selling software-as-a-service (SaaS) access or a membership, it's a good idea to offer SEPA Direct Debit as a payment method. It's a common preference for recurring Dutch payments. You'll also need a system that handles recurring charges, failed payment retries, and prorations when customers upgrade or downgrade midcycle.

Since digital products deliver automatically, it's ideal if your payment system enables delivery. This could mean an automatic download link, account access, or licence key the moment payment clears.

How do you get started selling digital products in the Netherlands?

Selling digital products means you're subject to certain rules and requirements. Follow these steps when you set up to sell in the Netherlands to run a compliant, effective business:

• Confirm your product qualifies as a digital product: Check whether it meets the definition and whether delivery is automatic. This determines every rule that follows.

• Register with the KVK: Do this if you're operating with business intent and set up your sole proprietorship or another structure.

• Register for VAT: Decide whether the €10,000 cross-border threshold applies and whether you should register for the OSS.

• Choose your sales channel: Pick a platform, your own webshop, or both, based on how much control you want vs. how much VAT and day-to-day work you're willing to handle directly.

• Set up payments infrastructure: Support iDEAL | Wero at a minimum, plus cards, digital wallets, and direct debit with VAT calculation built into checkout.

• Draft your terms and privacy policy: Include the explicit withdrawal right waiver if you want to avoid 14-day refund exposure on digital content, plus a GDPR-compliant privacy policy if you're collecting any customer data.

• Test the full delivery flow before launch: Payment confirmation, VAT calculation, and automated product delivery should work together without manual intervention.

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