Netherlands
The Netherlands is one of the 27 Member States of the European Union.
Basic VAT Facts
| Standard VAT Rate | 21% | |
| Reduced VAT Rate | 9% | Applicable to specific goods and services only |
| Super Reduced VAT Rate | n.a. | n.a. |
| Zero-rate | 0% | Applicable to intra-Community supplies, Export supplies, and specific domestic supplies of goods and services |
| Domestic Reverse Charge | Yes | 1. Domestic supplies of goods by non-resident businesses to Dutch established businesses 2. Supplies of specific goods (e.g. IT products) 3. (Sub-)contractng work |
| Postponed Accounting on Import | Yes | Only with so-called Article 23-license |
| Standard VAT Reporting | Quarterly (calendar quarter) |
VAT Returns must be submitted electronically, using 'e-recognition' logging onto the Tax Authorities' Portal, or using specific software |
| Link to VAT Law | HERE | |
| Remarks |
Here's an overview of the latest VAT news for this country.
