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.
Blue Umbrella for Dutch tax matters
Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or own a business, we'll make your life easier and save you money.
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