Businesses that carry out taxable activities in the Netherlands must report this to the tax and customs authority. To do this, you must apply for a VAT registration number. As a foreign business, you can also use this number to perform intra-community transactions to and from the Netherlands. It is also possible that a foreign business will only incur costs in the Netherlands that are not paid in exchange for work or services, or without a Dutch business being supplied with work or services. In these cases, the foreign business is entitled to a refund of turnover tax paid.