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Standard VAT-rate for nitrous oxide cartridges

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2023

Do you sell nitrous oxide (laughing gas) cartridges? For these products the standard VAT rate will apply.

What changes?

Do you sell nitrous oxide cartridges? For these products the standard VAT rate of 21% will apply. When nitrous oxide is supplied as medication the VAT rate of 9% applies.

Products with nitrous oxide cartridges are used for the preparation of food. For food the low VAT rate of 9% applies. Nitrous oxide is also used as an intoxicant (laughing gas). The purpose of selling laughing gas cartridges is not always clear. Therefore, the standard VAT rate of 21% will apply for the sale of these products.

For whom?

  • entrepreneurs who sell nitrous oxide cartridges

When?

The change in law is expected to come into effect on 1 January 2023.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

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This information is provided by

Netherlands Enterprise Agency, RVO
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