Tax Information
The RIPE NCC is an association registered in the Netherlands and is subject to Dutch tax regulations.
VAT (Value Added Tax)
The RIPE NCC provides its services in the Netherlands, and its services are therefore subject to Dutch VAT. The following VAT rules apply to service fees:
| Members registered in: | Registered: | Applicable: |
|---|---|---|
The Netherlands |
With VAT number |
VAT taxable in the Netherlands |
Within the EU |
With EU VAT number |
No VAT in the Netherlands (tax liability is shifted to the member's country of origin) |
- |
Without EU VAT number |
VAT taxable in the Netherlands |
Outside the EU |
Business * |
No VAT in the Netherlands (tax liability is shifted to the member's country of origin) |
- |
Non Business |
VAT taxable in the Netherlands |
* The responsibility to prove that the LIR is a registered business lies in full with the LIR. Without any valid proof, the LIR will be considered as a non-business by default and Dutch VAT will be applied to your invoice.
For members registered within the EU, the reserve charge ruling might apply.
For members registered outside the EU, the VAT liability may be shifted to your local tax authority.
Please note that the RIPE NCC does not interfere with the local tax regulations of the member's country of origin.
Official Certificates About the RIPE NCC VAT Capacity
The following documents are available for download in PDF format.
2024 Forms
- 2024 Certificates Concerning the Capacity of the Taxpayer: Dutch, English, French, German, Spanish.
- 2024 Declaration to avoid double taxation with: Albania, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Ireland, Israel, Italy, Kazakhstan, Latvia, Lithuania, Luxembourg, Macedonia, Malta, Moldova, Poland, Portugal, Republic of Serbia, Romania, Slovak Republic, Slovenia, Spain, Sweden, Turkey, UK, Ukraine, Uzbekistan.
2023 Forms
- 2023 Certificates Concerning the Capacity of the Taxpayer: Dutch, English, German, Spanish, French.
- 2023 Declaration to avoid double taxation with: Albania, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Ireland, Israel, Italy, Kazakhstan, Latvia, Lithuania, Luxembourg, Macedonia, Malta, Moldova, Poland, Portugal, Republic of Serbia, Romania, Slovak Republic, Slovenia, Spain, Sweden, Turkey, Ukraine, United Kingdom of Great Britain and Northern Ireland, Uzbekistan.
Please contact the RIPE NCC Billing Department if you require additional tax documentation.
Corporate Tax
As of January 2015, the RIPE NCC is subject to Dutch corporate income tax.