The Value Added Tax (VAT) system of the Netherland (OB 1968) was introduced on 1 January 1969 replacing the cumulative turnover tax based on the Second Directive. The popular name of the tax is belasting over de toegevoegde waarde, abbreviated as BTW or btw.
Thirteen regional offices of the Belastingdienst (tax authorities) are responsible for the administration of VAT as well as other state taxes including personal and corporate income tax.
Source Taxbackinternational
