Bol.com is one of the most influential e-commerce marketplaces established and managed by an EU-based company. The company was founded in 1999 in the Netherlands and has fulfillment centers in the Netherlands and Belgium. These two countries remain the primary markets for the products offered directly by the marketplace, as well as those listed and sold by third-party sellers.
The platform boasts over 46,000 registered third-party sellers, an assortment of more than 40 million items, and approximately 14 million customers. The marketplace has established itself in the Benelux region, where it is the preferred choice for online shopping.
The residents of the Benelux region highly value the fact that the company behind the marketplace has set very high standards in terms of product offerings, control over third-party merchants, and other aspects, which makes it a top choice. This leaves Amazon and Zalando behind.
The Netherlands was the first country in the EU to approach the e-commerce business model with such enthusiasm. Both Dutch and Belgium customers are big fans of online shopping, which directly permits the Bol platform to grow and establish itself as the e-commerce leader in Benelux.
For the first time, Bol.com is opening its doors to non-EU-based sellers, allowing them to register on the platform and list their offerings. Most EU-based marketplaces have done this before; however, Bol remained on the sidelines, where only EU-based merchants could offer their products via the market.
Bol and Online Merchants
The marketplace opened its doors to the EU-based third-party merchants in 2011. Sales from third-party vendors have outperformed the platform’s direct sales. In recent years, sales from third-party vendors have declined, leading to an increase in direct sales by the marketplace.
Bol offers logistics and advertising services, like many cross-border-driven e-commerce platforms do. Until now, one of the main parameters that differentiated Bol from other international e-commerce marketplaces was that Bol only permitted EU-based third-party sellers to register on the platform and offer their products.
This political-policy approach was active until July 2025. From July, the e-commerce marketplace opened its doors to non-EU resident sellers. This move is seen as a logical one, following the shift in consumer behaviour, pressure from the Chinese e-commerce giants, and growing pressure from Amazon and other foreign marketplaces that are using different tactics to expand their reach.
Initially, the marketplace will permit the gradual registration of non-EU-based vendors, with strict policies and a limited number of merchants allowed to register. It will not accept a large number of new registrations in the first months after the roll-out of the new programme. Each vendor will undergo due diligence, and each product must meet strict requirements before being sold to EU customers.
Tax Compliance for Non-EU sellers on Bol marketplace
From the moment that Bol.com officially opened the “doors” of its marketplace to non-EU-based sellers, it has attracted an enormous amount of interest within the ranks of online merchants. Netherlands and Belgium are significant markets for e-commerce sellers, and being able to offer their products directly to customers there through the first-choice e-commerce platform is a great advantage.
However, with this great opportunity, there are more than a few tax challenges that should be considered seriously and prepared for in advance. The possibility of registering as a merchant on the Bol marketplace has, in simple terms, two categories of requirements that must be met. One lies with alignment with stringent internal policy rules mandated by the Bol itself, and the other lies in the establishment and maintenance of sound VAT compliance.
Non-EU-based sellers must have stock in the EU to sell their products to EU-based customers if they want to make their offering via the Bol marketplace.
- Main tax requirements for non-EU-based sellers via Bol:
- Registration for VAT in the Netherlands or Belgium, depending on the stock, logistics, and client base
- Registration for IOSS and/or OSS
- Registration for EORI number
- Adaptation to Bol invoicing requirements
- Establishment of a proper accounting and record-keeping system
- Product compliance with EU standards
- EPR registration and requirements
How To Stay Compliant
Since the Bol.com launch, a program has been introduced that enables non-EU-based online vendors to register on the marketplace and offer their products primarily to Benelux customers, resulting in the astonishing interest from non-EU-based online vendors. However, for non-EU merchants to register on the marketplace and offer their products to EU customers, they must meet specific requirements.
Aleksandar Delic
Please contact us if you have any questions concerning the VAT registration process in the Netherlands or Belgium. The same goes if you want to leverage the OSS or the IOSS scheme for your EU sales. We can cover the full scope of VAT compliance for your e-commerce EU sales.
Indirect Tax Manager – E-commerce