The tax system

VAT system
Most businesses are required to charge their customers VAT (value added tax). You will be given a VAT registration number by the Inland Revenue. For businesses which have very little VAT to pay, the Kleine ondernemersregeling (Small business allowance) applies: you will then pay less VAT, or none at all.

If you are certain that you are ready for business, you should request the Opgaaf gegevens startende ondernemers form (Statement of information by a new business) from the Starters' Desk of the Inland Revenue. The Inland Revenue will make a provisional assessment of your business and decide whether to give you a VAT registration number or not.

See also the section tax affairs.