OSS in the Netherlands for expat freelancers: thresholds, returns and KOR choices (2026)

What is OSS and do most expat freelancers in the Netherlands need it?

OSS (One Stop Shop) lets a Dutch entrepreneur report certain foreign EU VAT in 1 central return through the Belastingdienst instead of opening VAT registrations in multiple member states. For most expat freelancers, OSS matters only for B2C digital services, certain consumer-facing services taxed where the customer is located, or EU distance sales of goods. Ordinary B2B client work usually falls outside OSS.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For broader filing basics, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide). The Belastingdienst states that Dutch entrepreneurs can use the Union Scheme to report VAT due in other EU countries for qualifying EU supplies in 1 quarterly process. That reduces separate foreign filings, but only for transactions that actually fall within the scheme.

Many expat freelancers invoice companies, not consumers. When a Dutch freelancer supplies services to entrepreneurs in other EU countries, the VAT is often reverse charged (btw verlegd) to the customer instead of being reported through OSS. That means a consultant, developer or designer with VAT-registered business clients often needs normal Dutch VAT reporting and correct invoices, but not OSS.

• selling digital downloads, apps or SaaS to EU consumers
• running a webshop that ships goods to private customers in other EU countries
• selling online consumer services that are taxed where the customer lives
• wanting 1 quarterly foreign-VAT report instead of several EU registrations
• crossing from Dutch VAT to customer-country VAT on eligible B2C sales

When do you need OSS instead of charging only Dutch VAT?

The key threshold is EUR 10,000 per calendar year, calculated excluding VAT. If total cross-border EU distance sales plus digital services to EU consumers stay at EUR 10,000 or less in both the previous and current calendar year, Dutch VAT usually remains possible. Above EUR 10,000, or after an early opt-in, the customer-country VAT rules apply and OSS becomes the practical reporting route.

The Belastingdienst says the EUR 10,000 threshold combines 2 baskets: digital services to private customers in other EU countries and EU distance sales of goods. If the total stays at or below EUR 10,000, the sales may remain in the Dutch VAT return. Once the running total exceeds EUR 10,000 during the year, the supplier must switch to the VAT of the customer country for the relevant supplies.

If a freelancer prefers foreign VAT even below EUR 10,000, the Belastingdienst allows that choice through a specific form, and that choice applies for at least 2 years. The threshold also stops helping when the business has a fixed establishment in another EU country. Since 1 January 2025, some online events and entertainment services, such as online yoga classes, are taxed where the customer lives, which can bring some creators and coaches into OSS.

• EUR 10,000 or less: Dutch VAT is usually still possible
• more than EUR 10,000: charge VAT of the customer EU country
• opt in below EUR 10,000: choice binds for at least 2 years
• fixed establishment in another EU country: the EUR 10,000 threshold does not apply
• B2B services to EU entrepreneurs: often reverse charged, not OSS

How do you register and file OSS from the Netherlands?

A Dutch freelancer registers for the Union Scheme in Mijn Belastingdienst Zakelijk under btw and then E-commerce. After registration, OSS returns are filed quarterly, even when a nil return is required for a quarter with no qualifying sales. Each return and payment must reach the Belastingdienst by the last day of the month after the quarter ends, such as 30 April for Q1 and 31 October for Q3.

The Belastingdienst registration route is: Mijn Belastingdienst Zakelijk, then btw, then E-commerce, then Registratie. The main filing cycle is fixed: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January. The return cannot be submitted before the quarter has ended.

If amounts are invoiced in another currency, the Belastingdienst says the supplier must convert to euro using the European Central Bank exchange rate published on the last day of the quarter. Payment is made in 1 total amount, after which the Belastingdienst forwards the VAT and return data to the relevant EU tax authorities.

• log in to Mijn Belastingdienst Zakelijk
• open btw and choose E-commerce
• complete the Union Scheme registration
• file 1 OSS return for each quarter
• pay the full amount by the month-end deadline after that quarter

What happens if you miss an OSS deadline or make a mistake?

OSS deadlines matter because late filing, late payment and poor records can lead to exclusion from the scheme or Dutch VAT penalties in situations where Dutch VAT is due. The Belastingdienst requires OSS records to be kept for 10 years, not the normal 7 years. Corrections are not filed as a new return; they go into the next OSS return and must be made within 3 years.

The table below covers the main Dutch-side consequences and OSS process rules that a Netherlands-based freelancer should track. The practical risk is not only fines. Repeated failure can push a freelancer out of the Union Scheme for 2 years, after which separate foreign VAT registrations may become necessary.

How do KOR, EU-KOR and reverse charge fit together with OSS?

The Dutch KOR and the EU-KOR are not the same as OSS. Domestic KOR is a Dutch VAT exemption for businesses with turnover of no more than EUR 20,000 per calendar year, while EU-KOR is a separate small-business exemption for other EU countries that has been available since 1 January 2025. Reverse charge (btw verlegd) still covers many B2B services, so many freelancers never reach OSS at all.

The Belastingdienst says a Dutch business using the domestic KOR does not charge Dutch VAT, does not file normal Dutch VAT returns and cannot reclaim VAT on costs and investments. The same KOR page also warns that trading within the EU creates adjusted VAT rules and sometimes incidental filing obligations. For cost-side basics, see [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

EU-KOR works differently from OSS. Under EU-KOR, the supplier does not charge VAT in the participating EU country and instead files a quarterly EU turnover statement with the Belastingdienst. That can be attractive for very small B2C activity abroad, but it does not replace reverse charge for B2B work and it is not the same mechanism as collecting and remitting foreign VAT through OSS.

• Dutch KOR: domestic VAT exemption up to EUR 20,000 annual turnover
• EU-KOR: available for small turnover in other EU countries since 1 January 2025
• OSS: reports foreign VAT that you actually charge on qualifying B2C EU sales
• reverse charge: common for B2B services to EU business customers
• KOR and EU-KOR usually mean no VAT reclaim on costs where the exemption applies