BTW (VAT) in the Netherlands

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There are 3 VAT tariffs in the Netherlands:

• 0% tariff

• 9% tariff

• 21% tariff

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0% tariff

The 0% tariff applies to (foreign) entrepreneurs who conduct business in foreign countries from the Netherlands. This mainly involves the supply of goods from the Netherlands to another EU country. However, the 0% tariff also applies to some services that are provided in the Netherlands. These are services related to cross-border transactions, such as services for the international carriage of goods or work on goods that are exported to non-EU countries. Application of the 0% tariff means that you still retain the right to deduct VAT.

 

9% tariff

The 9% tariff is also called the low tariff. This tariff is applied to many common products or services, such as food and drink, agricultural products and services, medicines, books, daily newspapers and magazines.  

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21% tariff

The 21% tariff is also called the high or general tariff. This is the tariff for all remaining transactions.

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Administrative requirements:

 

1) Invoice requirements

Every invoice you receive must include the following data:

• the name and address of the supplier

• the VAT identification number of the supplier

• your name and address

• the invoice number

• the invoice date

• the date on which the goods or services were supplied

• the quantity and type of goods supplied

• the nature and type of services supplied

 

Invoices must also include the following data for every VAT tariff or exemption:

• the price per piece or unit, excluding VAT

• any reductions that are not included in the price

• the VAT tariff that has been applied

• the cost (the price excluding VAT)

• in case of advance payment: the date of payment, if this is different from the invoice date

• the amount of VAT

 

In some cases your VAT identification number must also be included on the invoice. This is the case for export of goods to other EU countries and for certain services involved thereby, such as transport services. Your VAT identification number must also be included on the invoice in cases of reverse-charging.