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
|VAT Returns must be submitted electronically, using 'e-recognition' logging onto the Tax Authorities' Portal, or using specific software|
|Link to VAT Law||HERE|
Here's an overview of the latest VAT news for this country.