Since 18 May last, Dutch webshop entrepreneurs who are customers of theirs have been able to register in the EU VAT one-stop shop of the Dutch Tax Authorities for the Union scheme and the non-Union scheme.
The Dutch webshop entrepreneur must first register a non-EU entrepreneur as a taxable person. After registration, his customer will receive a login name and password. This allows the Dutch webshop entrepreneur to gain access to the digital environment on his behalf and to register as a participant in the one-stop shop for non-EU entrepreneurs.
The Dutch web shop owner uses the Registration form Foreign companies form for registration . If his customer is a non-EU entrepreneur and already registered as a taxable person, he can register him with the EU VAT one-stop shop via the website How to declare VAT for e-commerce and services of the Tax Authorities.
Source Taxlive.nl