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),
Belasting over de toegevoegde waarde (BTW)
Wet op de omzetbelasting 1968
Netherlands VAT rates for 2024
- 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
Netherlands Tax Sources & Citations
- EN: Netherlands Value Added Tax
- RU: НДС Нидерланды
- CN: 荷兰 增值税
- Netherlands Ministry of Finance (1)
- Ernst & Young global VAT tax study, Netherlands (updated 2024)
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