The RIPE NCC is an association registered in the Netherlands and is subject to Dutch Tax Laws.
The RIPE NCC is subject to Value Added Tax (VAT) in the Netherlands and, due to an agreement with the Dutch Tax Authority, is not subject to Corporate Income Tax (CIT).
You can find more information about this agreement in the "RIPE NCC Clearing House Procedure".
The following VAT rules apply for service fees:
|Non EU members||No VAT in the Netherlands|
|EU members with a VAT number||No VAT in the Netherlands (VAT is taxable in the country of origin of the member)|
|EU members without VAT number||VAT taxable in the Netherlands|
|Dutch members||VAT taxable in the Netherlands|
Official Certificates About the RIPE NCC VAT Capacity
The following documents are available for download in PDF format.
- 2014 Declaration to avoid double taxation with Armenia, Belarus, Georgia, Greece, IsraelKazakhstan, Macedonia, Moldova, Poland, Portugal, Romania, Russian Federation, Socialist Federal Republic of Yugoslavia, Spain, Turkey, Ukraine
- The 2015 Certificates will be published when the tax authorities make them available early 2015.
- 2013 Declaration to avoid double taxation with Armenia, Belarus, GeorgiaGreece, Kazakhstan, Macedonia, Moldova, Poland, Portugal, Romania, Russian Federation, Spain, Turkey, Ukraine, Uzbekistan
Please note that the RIPE NCC does not interfere with the local tax regulations of the member's country of origin.