Tax Wiki for Netherlands / VAT

VAT

VAT or Value Added Tax is used by most countries as a form of sales tax. In this Wiki you will find all the answers to any questions you may have about VAT in the Netherlands. When do you charge VAT, when do you get VAT back, are there special rules for VAT for freelancers and much more.

What is VAT

VAT is Value Added Tax. It is a form of Sales Tax (though technically it is distinct from Sales Tax). VAT is a percentage calculated over the value a company has added to a product or service.

VAT rate for the Netherlands

The Netherlands has different VAT rates for businesses, including a high rate of 21% and a low rate of 9%. There are also exempt, reverse charge, and 0% VAT rates used in certain situations.

Invoicing to a customer abroad

If you want to invoice a customer who is not based in the Netherlands, you usually have to do something special with your invoice and the VAT you charge. Exactly what you should do depends on several factors. Is it a consumer or a company with a VAT number? Is the customer located inside or outside the EU? In this article you can read what the rules are for invoicing to a customer abroad and how you can process this in Gekko.

VAT rate: high and low

The Dutch VAT system has a high rate of 21% and a low rate of 9%, depending on the type of product or service.

Zzp VAT rate

Self-employed people in the Netherlands can use the same VAT rates as other businesses.

Date VAT declaration Belgium

To make sure that you can submit your VAT declaration on time in Belgium, we have created a list of important dates to take into account.

Belgian VAT rates