Dutch VAT Questions

What is the Dutch VAT Rate?

VAT is a general, broadly-based sales tax charged on all sold goods and services provided. The percentages of VAT differ from country to country. The Netherlands’  VAT rate for most goods is 21%, although for some goods a reduced rate of 6% applies. In its Tax Plan 2019, however, the government announced that it was going to increase the latter tax rate to 9%. This rate remains applicable to shopping, as well as to certain services.  Besides a small increase at the checkout, this will mainly have administrative consequences for entrepreneurs.

Who needs to file a Dutch VAT return?

Dutch VAT registered businesses need to complete a Dutch VAT return for each VAT period. VAT periods are typically on a quarterly basis.  However, smaller businesses can simplify their VAT filing requirement by opting for an annual VAT period.

What needs to be included in a Dutch VAT return?

Your VAT return summarises all the transactions that took place during that VAT period. The VAT return summarises your sales and purchases and the VAT relating to them. All the information you need should be in your VAT records.

What is the filing deadline for a Dutch VAT return?

VAT returns are due within one month after the end of the VAT period. The payment of any VAT owed is due at the same time. If a VAT return is not filed within the deadline, or VAT due is not paid within one month after the end of the VAT period, a fine will be due.

What does it cost to file a Dutch VAT return?

A Nil return stating that no VAT is due or is refundable could be done for a minimum amount of € 150. Generally, the gathering and verifying of information and costs requires some time to be taken into account, however. We provide a fee estimate beforehand which is tailored to suit the complexity of the VAT return which needs to be filed.

What is the difference between the Dutch VAT rates?

The VAT rate in the Netherlands is 21%, 6% (9%, starting in 2019), or 0% as of October 1st, 2012.

The 0% rate applies to (foreign) entrepreneurs who conduct business in foreign countries from the Netherlands. This mainly involves the supply of goods from the Netherlands. The 6%  (soon to be 9%) Holland VAT rate is also called the low VAT rate. This rate is applied to many common products or services, such as food and beverages, food supplements, agricultural products and services, medicine, books, daily newspapers, and magazines. The 21% Netherlands VAT rate, called the high or general VAT rate, is the VAT rate applied if the 0% or the 6% (9%) VAT rates are not applicable.

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