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VAT

NETHERLANDS

Netherlands

Netherlands is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code NL
EU Member State Yes
Local name Belasting over de toegevoegde waarde (BTW)
VAT number format NL 123456789B01
VAT Rates  
Standard VAT Rate 21%
Reduced VAT Rate 9%
Special Reduced VAT Rate

n.a.

VAT Compliance  
Standard VAT Return filing period Calendar quarter or monthly
Standard VAT Return filing deadline Last day of the month following the filing period

VAT Representation required for non-resident
businesses?

No *
Record retention period 7 years (10 years for transactions relating
to immovable property)
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Yes, domestic supplies of goods by
non-resident businesses to established
and VAT registered B2B customers
Other domestic reverse charge mechanisms? Yes, e.g. supplies of specific goods (e.g.
IT products), supply of CO2-certificates,
and (sub-)contracting work
Postponed Accounting on Import Yes, with article 23 license
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Yes (no reciprocity)
Remarks  
Link to VAT Law HERE
Remarks * VAT representative is not mandatory, but
recommended for foreign businesses that
want to use the postponed accounting on import

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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