Dropshipping adds import VAT complexity most standard guides skip. Here’s how BTW registration and the EU’s IOSS scheme interact.
Last updated: June 2026
Dropshipping doesn’t get a special threshold — since the Netherlands has no general minimum BTW threshold, registration is generally required from your first taxable supply (though KOR may exempt very small sellers under €20,000, as covered in our KOR guide).
If your supplier ships from within the EU, normal BTW rules apply. If your supplier ships directly from outside the EU to your Dutch customer, that’s an import, and the EU’s IOSS (Import One Stop Shop) scheme applies for consignments valued at €150 or less — sellers registered for IOSS collect VAT at the point of sale and remit it via a single monthly IOSS return.
For consignments over €150, standard import VAT and customs procedures apply at the border instead.
The sale price — the full amount your customer pays. Your margin is irrelevant to BTW turnover calculations, which are based on the value of supply, not profit.
The Import One Stop Shop scheme lets you collect VAT at the point of sale on consignments up to €150 from outside the EU, remitted via one monthly return. Registration is optional but commonly used by dropshippers.
These follow standard import VAT and customs procedures at the border, typically collected by the courier before delivery.
Generally no, if you’re simply purchasing from a foreign supplier and reselling — you’re their customer, not conducting a taxable activity in their jurisdiction.
Potentially yes if turnover stays under €20,000, but most active dropshipping businesses exceed this quickly, making KOR less relevant than for typical service-based ZZP’ers.
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