Selling online services in the Netherlands means navigating transparent but tightly defined rules around value-added tax (VAT), consumer protection, invoicing, and checkout design. Dutch and European Union (EU) regulations treat digital services differently from physical goods, so small details such as how prices are displayed, how VAT is calculated, and how cancellation rights are handled can determine whether your setup is compliant or exposed.

This article explores selling online services in the Netherlands, from what qualifies as an “online service” under Dutch law to requirements around VAT, contracts, and checkout flows.

What’s in this article?

• What qualifies as an online service in the Netherlands?
  
• How does VAT apply to online services sold in the Netherlands?
  
• What are the legal requirements for selling online services in the Netherlands?
  
• What consumer protection laws affect online service sales in the Netherlands?
  
• What invoicing and record-keeping obligations apply to online service providers?
  
• How can businesses structure checkout to sell online services compliantly in the Netherlands?
  
• How Stripe Payments can help
  

What qualifies as an online service in the Netherlands?

Under Dutch and EU law, an “online service” means a service that’s delivered digitally, including data transmission, hosting, and caching. The legal term for this is “electronically supplied services,” or ESS.

Here are the major types of ESS:

• Software-as-a-service (SaaS) products and cloud-based tools

• Streaming services, digital downloads, and online subscriptions

• Web hosting, domain services, and automated IT maintenance

• Access to databases, paid content libraries, or real-time data feeds

• Self-paced online courses where content is delivered automatically

How does VAT apply to online services sold in the Netherlands?

VAT is a big part of selling online services in the Netherlands. The rules hinge on where the customer is located and whether they’re buying as an individual or a business (i.e., whether it is a B2C or B2B transaction).

Here’s what service providers need to know:

• Standard VAT rates: Many online services, including SaaS, streaming, platforms, and automated digital tools, are taxed at 21% in the Netherlands. A reduced 9% rate applies mainly to digital publications such as ebooks, online newspapers, and digital magazines.

• Sales to Dutch consumers (B2C): When a private individual in the Netherlands buys an online service, Dutch VAT applies no matter where the seller is established. EU-based sellers can apply their country’s VAT only if total cross-border EU sales stay under €10,000 per year. Above that, Dutch VAT applies.

• Sales to Dutch businesses (B2B): For transactions between two VAT-registered Dutch businesses, sellers charge Dutch VAT, which the buyer can deduct. For cross-border EU B2B sales, VAT is usually reverse-charged to the customer.

• Non-EU sellers: Businesses outside the EU must charge Dutch VAT on B2C digital services from the first sale, while B2B sales are subject to the reverse charge mechanism. Many register through the non-EU One Stop Shop to avoid separate Dutch VAT registration.

• Price transparency: Customer prices must be displayed inclusive of VAT, while business-only pricing can be shown excluding VAT if the exclusion is clearly stated. VAT must never appear unexpectedly at checkout.

What are the legal requirements for selling online services in the Netherlands?

Selling online services in the Netherlands requires that you operate as a transparent, identifiable, and legally registered business.

Here are the specifics:

• Business registration: Businesses established in the Netherlands must register with the Dutch Chamber of Commerce (KVK) and receive a KVK number. This applies even if your business operates entirely online and has no physical storefront.

• VAT registration: If you sell taxable online services, you must register for VAT and obtain a Dutch VAT ID or register through the EU or non-EU One Stop Shop, depending on where your business is based. This VAT number must be used consistently across invoices, websites, and tax filings.

• Business disclosures: Your website must display your legal business name, physical address, contact details, KVK number, and VAT number. This information should be easy to find, typically in the footer or on a dedicated legal or contact page.

• Terms and conditions: Online service providers are expected to publish general terms that explain the service, pricing, payment terms, cancellation rights, and liability. These terms must be accessible before purchase and explicitly accepted during checkout.

• Service descriptions: Services must be described honestly and precisely, including any limitations, requirements, or exclusions. Misleading claims, inflated discounts, or unclear pricing practices are prohibited.

• Advertising transparency: Sponsored content, promotions, and discounts must be identified as such. Customer reviews must be genuine or labelled if they are curated or incentivised.

• Data protection: You must only collect only data that’s necessary to deliver the service and process payments, and explain how that data is used through a privacy policy. Personal data handling must comply with General Data Protection Regulation (GDPR) requirements, including security and user rights.

• Accessibility: Larger businesses and certain service providers must ensure their digital services are reasonably accessible to users with disabilities in compliance with the European Accessibility Act (EAA). This includes readable layouts, assistive technology support, and accessible navigation.

• Sector-specific rules: Some online services, such as financial, crypto-related, or regulated services, might require additional registration or supervision. Many standard digital services do not, but businesses should confirm if a service falls into a regulated category.

What consumer protection laws affect online service sales in the Netherlands?

Dutch consumer law is strict, predictable, and heavily enforced. Customers must understand exactly what they’re buying, what they’ll pay, and what rights they have after the purchase.

These are some of the primary rules to be aware of:

• Pre-purchase information: Before checkout, customers must see who the seller is, what the service includes, how it works, the full price including VAT, accepted payment methods, delivery or activation timing, and how to contact support.

• Price clarity and fairness: Prices shown to customers must include VAT and any unavoidable costs. Artificial discounts, misleading “was” prices, or hidden fees are prohibited.

• Right of withdrawal (i.e., cooling-off period): Customers generally have 14 days to cancel an online service contract without giving a reason. If cancellation information isn’t provided correctly, that right can be extended. There is no cancellation period for some types of digital media content, so you must make sure that customers are aware of this before they make their purchase.

• Order confirmation requirements: After purchase, customers must receive a durable confirmation—usually by email—summarising the service, price, and terms.

• Subscription transparency: Automatically renewing subscriptions must disclose renewal terms, pricing frequency, and cancellation methods at the time of purchase. Customers must be able to cancel online if they signed up online.

• Contract terms: Customer contracts cannot include unfair or one-sided clauses, such as unlimited unilateral changes or blanket liability exclusions. Any unusual terms must be displayed before purchase.

• Complaints and dispute handling: Sellers must provide an easy way to submit complaints and explain how disputes are handled. If the business participates in a formal dispute resolution scheme, this must be disclosed.

• Equal treatment across the EU: Businesses cannot block or discriminate against customers from other EU countries without a lawful reason under the EU’s Geo-Blocking Regulation.

What invoicing and record-keeping obligations apply to online service providers?

Invoicing rules in the Netherlands are designed to create a clean audit trail.

Here’s what you need to keep in mind:

• When invoices are required: A VAT invoice is required for sales to businesses and legal entities, including those without a VAT number. For customer sales, an invoice isn’t legally required, but providing a receipt or confirmation is strongly recommended.

• Required invoice content: Dutch VAT invoices must include the seller’s legal name and address, VAT number, customer details, invoice date, a unique sequential invoice number, a description of the service, the VAT rate applied, the VAT amount, and the total price including VAT.

• Reverse charge notation: For cross-border EU B2B sales where VAT is reverse-charged, the invoice must include a statement that VAT is reverse-charged. If you don’t have a valid VAT number for your customer, you might experience issues when reporting the transaction on the EC Sales List.

• Invoice timing: Invoices must be issued no later than the 15th day of the month following the month in which the service was supplied. Advance payments require invoicing at the time payment is received.

• Electronic invoicing: Electronic invoices aren’t required for general B2B or B2C transactions, but they’re fully accepted as long as their authenticity, integrity, and readability are preserved.

• Record retention: Businesses must keep invoices and related accounting records for at least seven years. Sales reported through the EU One Stop Shop require transaction-level records to be retained for 10 years.

• Evidence of customer location: Sellers must store at least two pieces of evidence indicating the customer’s location—such as a billing address and IP data—to justify applied VAT rates. These records are important during tax audits.

• Automated tooling: Automating invoicing and record storage reduces risk and manual errors. Tools such as Stripe Invoicing generate compliant invoices, store transaction data, and support audit-ready reporting.

How can businesses structure checkout to sell online services compliantly in the Netherlands?

When the details of your pricing page are designed clearly, legal and tax obligations are often handled automatically.

Here’s how to structure your flow:

• VAT-inclusive customer pricing: Prices shown to Dutch customers must include VAT and reflect the final amount they’ll pay. VAT should never appear as a surprise at the last step of checkout.

• Distinction between B2C and B2B pricing: You can show business-only pricing excluding VAT as long as this is clearly stated. If you serve both audiences, your checkout should dynamically apply VAT based on customer type and location.

• Location-based VAT calculation: Your checkout flow needs to collect reliable customer location data to apply the correct VAT rate. This typically includes billing address and payment method information.

• VAT number collection and validation: For B2B sales, checkout needs to allow customers to enter a VAT number and validate it automatically.

• Explicit consent for digital delivery: If access to your digital service begins immediately, checkout must include an opt-in confirming that the customer agrees to immediate delivery and understands they waive the right of withdrawal. This consent must be active and unambiguous.

• Payment confirmation: The final checkout button must indicate that placing the order creates a payment obligation. Labels such as “Pay now” or “Pay €X” meet this requirement.

• Strong Customer Authentication (SCA): Online payments must comply with EU SCA rules, including two-factor authentication (2FA) when required. Payment infrastructure must automatically handle 3D Secure (3DS) flows to avoid failed transactions.

• Immediate confirmation and receipts: After payment, customers must receive a durable confirmation outlining the service purchased, total price, VAT details, and access instructions. This confirmation often doubles as the customer’s receipt or invoice.

• Automation and audit readiness: Automating tax calculation, invoicing, and record retention can reduce risk as your sales volume grows.

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