VAT rates in the Netherlands

In the Netherlands, various VAT rates apply to goods and services. In general, the VAT rate is 21%. For some goods and services, a reduced VAT rate of 9% applies. If you trade in a country outside the Netherlands, a 0% VAT rate may apply, while some services are exempt from VAT. As of 1 January 2019, the lower VAT rate has been raised from 6% to 9%.

0% VAT rate Netherlands

The 0% rate applies to entrepreneurs who conduct business abroad from the Netherlands. This mainly involves the supply of goods from the Netherlands to another European Union (EU) Member State. However, the 0% rate also applies to some services that are provided in the Netherlands. These are services related to cross-border transactions, such as services for the international carriage of goods or work on goods that are exported to countries outside the EU. The 0% tariff also applies to the international transport of passengers. Application of the 0% tariff means that you still retain the right to deduct VAT.

9% VAT rate Netherlands

The 9% rate is also known as the low rate. This tariff is applied to many goods and services.

Lower 9% VAT rate for goods
  • Food and beverages
  • Water
  • Agricultural goods
  • Medicines and medical devices
  • Art, collectibles and antiques
  • Books, magazines and newspapers
Lower 9% VAT rate on services
  • Bicycle repair
  • Shoe and leather repair
  • Clothing and household linen repair
  • Hairdressers
  • Some maintenance work to residential houses
  • Camping and lodges
  • Culture and recreation
  • Artists and musicians
  • Sport, saunas and swimming pools
  • Transport for people

21% VAT rate Netherlands

The 21% tariff is also called the high or general tariff. Is there no reason for an exemption, the reverse-charge mechanism, the 0% tariff or the 9% tariff? Then you must charge 21% VAT.

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