NL Value-added tax (VAT) Rates Netherlands — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
21% 6%, 0% Euro (EUR)

Netherlands's general VAT rate is 21%, with other rates including 6% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.minfin.nl) in Amsterdam.

Visitors to Netherlands can qualify for a VAT refund on all purchases made for export - learn more about Netherlands VAT refunds here.

The Netherlands has a 6% reduced VAT rate on the following items: foodstuffs; books and newspapers; passenger transport; medicines; water; hotel and tourism accommodation; admission to cultural and live events.

Netherlands is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Netherlands's consumption tax is called the Value-added tax (VAT),

Local names

Belasting over de toegevoegde waarde (BTW)

Wet op de omzetbelasting 1968

which was introduced in January 1969.


Netherlands VAT rates for 2017

Standard
21%
Reduced
6%
Other
Zero-rated and exempt

Netherlands VAT number format

Businesses in Netherlands that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is NL1 2 3 4 5 6 7 8 9 B 01.


Netherlands VAT return periods

Businesses in Netherlands that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Amsterdam. Netherlands's VAT return periods are:

Monthly
If requested by the taxable person or the tax authorities
Quarterly
In normal circumstances
Annually
If VAT payable per year does not exceed EUR1,883

Netherlands Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Netherlands are required to start collecting and remitting tax.

Registration
None
Distance selling
EUR100,000
Intra-Community acquisitions
EUR10,000 (for exempt taxable persons and non-taxable legal persons)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Netherlands are required to collect taxes from the consumer.


Netherlands VAT Refunds

Netherlands has a VAT refund program that allows tourists and others to receive a refund of any Netherlands VAT paid on goods purchased in Netherlands that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €50.00 Euros (which would yield a VAT refund of about €10.5). SalesTaxHandbook has detailed information about Netherlands's VAT refund program:

Learn More About Netherlands VAT Refunds

NL Value-added tax (VAT) Rates Netherlands Tax Sources & Citations

  • EN: Netherlands Value Added Tax
  • RU: НДС Нидерланды
  • CN: 荷兰 增值税
Note: This page is intended to be a simple overview of Netherlands's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Netherlands tax information on this page is incorrect or out of date.
Citations:
  1. Netherlands Ministry of Finance (http://www.minfin.nl)
  2. Ernst & Young global VAT tax study, Netherlands (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/nl-netherlands