Registration and Fiscal Representation - Nations League

UEFA Nations League Final 2023, Legal Information

Content Type
UEFA Guidelines

A VAT registration becomes mandatory when the business starts its operational activities in the Netherlands. No threshold applies for the annual turnover of taxable supplies in the Netherlands.

If a non-established business exclusively supplies services that are subject to the reverse- charge mechanism to business customers in the Netherlands, it does not need to register for VAT as VAT is ‘self-accounted’ for by the counterparty.