VATupdate

NETHERLANDS

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.

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