VAT on flowers and plants to go up to 21%
There is a plan but the government has yet to decide
The government has proposed a change in rules. The proposal is being passed on to the 2028 Tax Plan. The proposal will be debated in the Lower and Upper Houses of Parliament in 2027. The proposal may therefore still change, but it can be helpful to be aware of this in advance.
For whom?
- floriculture businesses and growers
- florists and garden centres
- supermarkets, petrol stations and other businesses selling flowers and plants
- importers of floriculture products
What changes?
Are you an entrepreneur active in floriculture, or do you sell plants and flowers? The VAT (btw) on floriculture products will change. The government intends to end the reduced VAT rate of 9% on ornamentals. The general VAT rate of 21% will then apply to all floriculture products, such as:
- flower bulbs, cut flowers, and plants
- houseplants and balcony plants
- bedding plants and perennials
- tree nursery products
- imported ornamental plants
Please note: Do you export floriculture products? Exports are exempt from this increase in VAT.
What does this mean for you?
- From 1 January 2028 you will charge 21% VAT on floriculture products in the Netherlands.
- The VAT increase also applies to imported ornamental plants.
- The VAT increase does not apply to exports.
When?
The VAT increase on flowers and plants has been postponed. The government may discuss the plans anew as part of the 2028 Tax Plan. The effective date of 1 January 2028 remains in place for the time being.
Amendments
More changes on this subject:
- Digital platforms will be liable to pay VAT on rentals and transportEffective date: between 1 July 2028 and 1 January 2030