VAT Atlas · entry № 20 · current as of April 2026
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Kingdom of the
Netherlands
Member of EU · Euro · code NLStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Netherlands.
Standard rate
21%
Reduced 9% food, water, books, pharmaceuticals, hotels, transport, culture
Zero-rated 0% exports, intra-EU supplies
Threshold 20 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Belastingdienst
Invoice language Dutch
Reverse charge Reverse charge applies to intra-EU B2B services, supply of immovable property, and supplies of mobile phones, tablets, and game consoles (above €10,000).
Digital services B2C digital services to Dutch consumers are taxed at 21%. Non-EU suppliers must register via the OSS scheme. Netherlands is a major hub for digital businesses.
Penalties Late VAT filing can result in a penalty of up to €5,278 per return. Repeated late filing increases penalties. Late payment incurs 4% annual interest.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (BTW-nummer) must be shown
- Invoice must include date of supply, description of goods/services
- Net amount, VAT rate, and VAT amount must be separately stated
- Invoices must be stored for 7 years
Frequently Asked Questions
What is the standard VAT rate in Netherlands?
The standard VAT rate in Netherlands is 21%.
What are the reduced VAT rates in Netherlands?
9% (Reduced): applies to food, water, books, pharmaceuticals, hotels, transport, culture.
What is the VAT registration threshold in Netherlands?
The VAT registration threshold in Netherlands is 20 000 EUR.
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