Guide · Netherlands
Website legal requirements in Netherlands
Dutch webshops must show their trade name, address, Chamber of Commerce (KVK) number and VAT identification number (btw-id), provide a cooling-off period and offer a digital withdrawal button. Tracking cookies need explicit consent. Commercial e-mail and text messages generally need prior consent and an unsubscribe option. Accessibility requirements apply to webshops, with an exemption for small businesses that meet the stated thresholds. If you sell online, also plan for applicable btw and how customers will pay.
Checked against official sources on 5 November 2026. General information, not legal advice: confirm the rules that apply to your business with an adviser.
What privacy and cookie rules apply to my website?
In the Netherlands, the GDPR (Algemene verordening gegevensbescherming, AVG) is supplemented by the Uitvoeringswet AVG (UAVG). The Autoriteit Persoonsgegevens (AP) supervises compliance with personal data protection rules.
Obtain explicit consent before setting tracking cookies. Functional and analytical cookies that do not store sensitive personal data generally need no consent if visitors are informed. Pre-ticked boxes and cookie walls do not count as valid consent, so your cookie controls should not use them.
How must my webshop let customers cancel?
Since June 2026, online retailers selling to Dutch consumers must provide a clear, easy-to-find withdrawal button. It must remain available throughout the cooling-off period and let consumers cancel digitally without creating an account. The ACM says this obligation follows from EU rules and is laid down in the Dutch Civil Code.
What accessibility rules apply to my shop or app?
The Autoriteit Consument & Markt (ACM) oversees the accessibility of e-commerce services. Their websites and apps must meet WCAG 2.1 level AA and publish an easy-to-find, accessible accessibility statement. Build the statement into the site or app.
How should I plan for btw when selling online?
The general VAT (btw) rate in the Netherlands is 21%. A reduced rate of 9% applies to items such as food and certain services, and a 0% rate applies to certain goods and services. The Belastingdienst administers btw. Plan your online selling setup around the rate that applies to your goods or services.
Can customers pay through their bank?
Yes. iDEAL, now shown as iDEAL | Wero, is an online payment method offered by web shops that lets consumers pay directly via their own bank. You can consider it when planning your checkout.
What language should my website use?
Dutch is the official language of the Netherlands. Frisian and Dutch are both official languages in the province of Fryslân under the Wet gebruik Friese taal. These rules identify official languages; they do not specify a website language requirement.
Who manages a .nl domain?
SIDN manages the registration of .nl domain names, the Netherlands' country code domain. You can consider a .nl name when choosing your website address.
Which business details must my webshop show?
Dutch webshops must clearly show their trade name, address, Chamber of Commerce (KVK) number and VAT identification number (btw-id). Dutch webshops must also give customers a cooling-off period of at least 14 calendar days from receipt of the product.
What should I check before launching my website in the Netherlands?
Under article 11.7 of the Telecommunicatiewet, commercial e-mail and text messages may only be sent to people who gave prior consent, except to existing customers about related products or services. Every message must include an option to unsubscribe. Use the steps below when planning your site.
- Get explicit consent before setting tracking cookies.
- Inform visitors about functional and analytical cookies.
- Make the withdrawal button easy to find and usable without an account.
- Show your trade name, address, KVK number and btw-id clearly.
- Plan for WCAG 2.1 level AA and an accessible accessibility statement if the requirements apply to you.
- Set up online sales around the applicable btw rate.
- Include an unsubscribe option in commercial e-mail and text messages.
- Consider iDEAL | Wero when planning your checkout.
Questions
Is my small business exempt from webshop accessibility requirements?
Yes, if it has fewer than 10 employees and an annual turnover of at most €2 million. Since 28 June 2025, Dutch accessibility requirements have applied to products and services including webshops, with that exemption for small businesses.
Can I use the KOR for my online business?
You can use the kleineondernemersregeling (KOR) if your business is established in the Netherlands and has turnover of no more than €20,000 per calendar year. Under the KOR, you charge no btw to customers, file no btw returns and cannot reclaim btw on costs.
Will e-invoicing become mandatory for business sales?
The Dutch cabinet has announced plans to make e-invoicing mandatory for domestic and cross-border business-to-business transactions from 1 July 2030. The plans include domestic reporting from 1 July 2031 and an exemption for businesses in the KOR. The bill is expected to be submitted to parliament before summer 2027.
When is the move from iDEAL to Wero due to finish?
The migration is scheduled to be completed by the end of 2027. Wero e-commerce payments went live for customers of all participating Dutch banks on 26 October 2026.