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This article provides a summarized overview of VAT (Value Added Tax) in the Netherlands, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within the Netherlands or with Dutch customers.
The VAT system in the Netherlands, known locally as Belasting over de toegevoegde waarde (BTW), is governed by the VAT Act of 1968. The tax applies to most goods and services within the Netherlands, including imports, with specific mechanisms for digital and cross-border transactions. VAT compliance follows EU VAT directives and local Dutch regulations.
Euro (€)
NL followed by 9 digits and a 3-character suffix (e.g., NL123456789B01)
Yes, required for non-EU businesses needing import VAT deferment (Article 23 license).
Yes, available under Dutch VAT Act for businesses not meeting the threshold.
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 9% | Reduced Rate | Food, medicines, books, and cultural services |
| 0% | Zero Rate | Exports and intra-Community supplies of goods
Supplies to ships and aircraft used for international transportation • Supplies of solar panels for installation on or near residential properties |
| Business Type | VAT Registration Threshold |
| Domestic Businesses | Â Thresholds Registration Established Business: None Non-established: None Intra-Community acquisitions EUR10,000 Electronically supplied services EUR10,000 recovery of VAT refund for non-established entities is subject to certain conditions |
| Non-Resident Businesses | No threshold; registration required for any taxable transactions |
| Distance Selling (EU only) | EUR 10,000 per annum under the OSS system |
| Business Type | VAT Registration Threshold |
| Domestic Businesses | Â Thresholds Registration Established Business: None Non-established: None Intra-Community acquisitions EUR10,000 Electronically supplied services EUR10,000 recovery of VAT refund for non-established entities is subject to certain conditions |
| Non-Resident Businesses | No threshold; registration required for any taxable transactions |
| Distance Selling (EU only) | EUR 10,000 per annum under the OSS system |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
The Netherlands follows the EU’s ESS VAT rules. Businesses providing digital services (e.g., website hosting, software, digital media) must apply the VAT rate based on the consumer’s location, often utilizing the OSS system for cross-border services.
Downloads or access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or publicly accessible content that serves public interest.
The Netherlands encourages e-invoicing for B2B and B2G transactions through the PEPPOL network, with mandatory e-invoicing for suppliers to public administrations. Important details on invoices must include:
Digital reporting is required in the Netherlands for cross-border and certain domestic transactions, enabling Dutch businesses and foreign suppliers to comply with VAT obligations under Dutch law.
Disclaimer: The information in this article is for general informational purposes only and may not cover all aspects of Dutch VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
