VAT Guide for Businesses with Customers in the Netherlands

• This is a guide to VAT for businesses with customers in the Netherlands.
• The standard VAT rate in the Netherlands is 21%, with reduced and zero rates for certain goods and services.
• There are no registration thresholds for VAT in the Netherlands, but there is a small business scheme for businesses with a turnover below EUR 25,000.
• The format for Dutch VAT numbers varies for individuals and businesses.
• Electronically supplied services (ESS) are subject to VAT in the Netherlands, with different rules for B2B and B2C supplies.
• Marketplace and platform operators are subject to EU VAT rules.
• The guide also includes information on invoice requirements, e-invoicing, digital reporting, VAT payments and returns, and penalties for late filings or misdeclarations.

Source Fonoa

See also

• VAT Country Guides on the Netherlands
• VAT Country guides of the European Union Countries

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