If you don’t have a VAT number or are not established as an entrepreneur in the Netherlands, this guide may not apply to you.
Welcome to our comprehensive guide on VAT (BTW) and other essential financial topics, specifically for Dutch creators. This guide covers VAT requirements, self-billing, and common questions to ensure compliance with Dutch tax laws.
Who needs a VAT number?
If you’re a Dutch creator, you’re required to register for VAT if:
You earn income from F2F.com.
You’re considered an entrepreneur under Dutch tax regulations.
Why does F2F.com require a VAT number?
F2F.com operates under Dutch tax law, which mandates that creators generating income without formal employment are seen as entrepreneurs. This requires them to register with the Dutch Chamber of Commerce or Dutch Tax Authorities and provide a VAT number.
Why now?
A recent European Court ruling highlighted VAT rules for platforms like F2F.com, where content is bought and sold. According to the fiscal view, a platform is seen as purchasing content from the creator and selling it to consumers. As a result, F2F.com needs to issue self-billed VAT invoices.
How VAT works on F2F.com
F2F.com simplifies VAT obligations by issuing VAT invoices on your behalf. Here’s how it works:
Monthly invoice: You receive a monthly VAT invoice detailing your earnings, commissions, and net payout.
VAT calculation: VAT is calculated on your net earnings (after F2F.com’s commission).
Payment process: F2F.com adds 21% VAT to your net payout, which is then transferred to your bank. You’re responsible for paying this VAT to the Dutch tax authorities.
Example
For a subscription fee of €100 with 20% F2F.com commission:
Net earnings: €80
VAT: 21% of €80 = €16.80
You’ll receive both €80 in net earnings and €16.80 in VAT.
Retroactive VAT payments
F2F.com does not issue retroactive VAT payments. VAT payments only apply from the date your VAT number is correctly registered in your F2F.com profile.
What if you don’t have a VAT number?
If you’re required to register as an entrepreneur, you’ll need to apply for a VAT number. Registration provides benefits like VAT deductions on business expenses. We recommend consulting an accountant for guidance.
Handling VAT payments
VAT invoices: All VAT invoices are available under the "earnings and statistics" section of your F2F.com dashboard.
Self-billing: With self-billing, F2F.com issues VAT invoices on your behalf. Use these for tax reporting and payment.- VAT and Refunds: Any refund issued on F2F.com includes the total amount paid, including both principal and VAT, ensuring complete reimbursement.
Frequently asked questions
Do Dutch creators with VAT numbers earn more? No. While you receive VAT payments, this amount is owed to the Dutch tax authorities and must be filed quarterly.
Other platforms don’t require VAT—why F2F.com? F2F.com adheres to Dutch tax law, which requires VAT for entrepreneurs. Other platforms based outside the Netherlands may have different tax requirements.
What happens if I don’t submit a VAT number? If you fail to submit a VAT number, F2F.com cannot issue VAT invoices for your earnings, and you may be liable for non-compliance with Dutch tax regulations. - What if VAT is not being added to my payouts? Check whether your VAT number is valid and correctly entered in your F2F.com profile. VAT can only be applied once your valid VAT number is registered, and retroactive payments are not supported.
What to enter (and common mistakes)
Log in to your F2F profile and go to the tax section within the creator resource center. Here you enter the following:
VAT number: Your official business VAT ID from your national tax office
TIN: Your tax identification number ( in NL, your BSN without the NL prefix)
Keep in mind you have to submit this yourself.
Linking a business bank account does not send this data automatically.
Common issues to avoid:
Entering "NL" in front of your TIN
Using a Chamber of Commerce number instead of a VAT ID
Thinking your VAT is already set up because of your bank details
What if you don’t have a VAT number?
If you’re earning regularly, your local tax authority may consider you a business. In that case, you're likely required to register.
Benefits of registering:
You stay fully compliant with tax law
You may be able to deduct business expenses (phone, camera, subscriptions)
You avoid issues if tax authorities follow up later
If you’re unsure, we recommend talking to an accountant and showing them your F2F invoices
For further questions, or if you need clarification, feel free to reach out to our support team via the chat. We’re here to assist you through every step of your journey on F2F.com!