Netherlands VAT Rates 2026

Netherlands VAT Rates at a Glance

What is VAT Called in Netherlands?

In Netherlands, value added tax is officially known as Belasting over de Toegevoegde Waarde (BTW). It is administered by the Belastingdienst (Dutch Tax and Customs Administration).

Like all EU member states, Netherlands operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Belastingdienst is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Netherlands (9%)

Netherlands applies a reduced VAT rate of 9% to the following categories of goods and services (subject to the specific conditions of Netherlands VAT law):

• ✓Foodstuffs and non-alcoholic beverages
• ✓Pharmaceutical products and medical devices
• ✓Books and newspapers (print and digital)
• ✓Hotel accommodation
• ✓Passenger transport
• ✓Agricultural inputs
• ✓Art and antiques (import)
• ✓Repair services (low-value goods)

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Netherlands VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Netherlands

Once registered, businesses are issued a Netherlands VAT number (NL + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Netherlands VAT with no registration threshold — the first taxable supply in Netherlands triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Netherlands

VAT returns in Netherlands must be submitted electronically via the Belastingdienst portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Netherlands requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Netherlands

To be valid for VAT recovery purposes, Netherlands VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Dutch VAT number (NL + 9 digits + B + 2 digits)
2. 2Customer name, address and BTW number (B2B)
3. 3Date of invoice and date of supply
4. 4Sequential invoice number (factuurnummer)
5. 5Description of goods/services
6. 6Net amount, BTW rate, BTW amount
7. 7Total gross amount payable

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Netherlands's national rules on simplified invoicing.

Reverse Charge Mechanism in Netherlands

The Netherlands applies verleggingsregeling (reverse charge) to construction services, electronic waste, mobile phones and tablets, emission allowances, and B2B services from abroad.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Netherlands VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Netherlands

Dutch businesses register for EU OSS via the Belastingdienst's online portal. The Netherlands has one of the EU's highest OSS registration rates, reflecting its major role as a European B2C fulfilment hub.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Netherlands (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Netherlands VAT due on your OSS return is paid in your registration country and forwarded to Netherlands's Belastingdienst.

Netherlands VAT: Background & History

The Netherlands has one of the EU's most business-friendly VAT environments, with a highly digitalised and responsive Belastingdienst. The Netherlands is a major logistics hub — Rotterdam is Europe's largest port — creating complex import VAT issues. The Dutch Article 23 license (art. 23 vergunning) allows import VAT to be deferred and settled via the periodic BTW return rather than paid at the border, making the Netherlands a preferred EU import point for many global businesses. The Netherlands raised its reduced rate from 6% to 9% in 2019.

Practical VAT Compliance Tips for Netherlands

Frequently Asked Questions — Netherlands VAT

Netherlands VAT Tools