VAT schemes and exemptions
Special rules sometimes apply when you calculate VAT. Under some schemes, you only calculate VAT on the profit margin, as is the case with the margin scheme. Where VAT exemptions apply, you do not charge VAT at all. Check if any VAT rules apply to you.
Apply the margin scheme
Do you trade in used goods? If so, you may be able to apply the margin scheme (margeregeling). Then you do not calculate the VAT on your turnover, but on the profit margin. The profit margin is the difference between the selling price and the purchase price of goods.
The margin scheme applies to most common used goods that you, as a trader, have purchased without VAT. For example, second-hand clothing. And sometimes art, antiques, and collectors' items (in Dutch).
Apply the travel agency scheme
Do you sell trips or holiday arrangements? If so, in some cases you have to apply the travel agency scheme (reisbureauregeling, in Dutch) . You will then only pay VAT on your profit margin, and not on the total price of your travel services. But you are not allowed to deduct all VAT.
See examples of how to use the travel agency scheme (in Dutch) on Netherlands Tax Administration's website.
Check VAT exemptions for specific industries and activities
Some business activities and industries are exempt from VAT. This means that you then do not charge VAT on your goods and services. For example, if you perform certain services as a self-employed professional (freelancer, zzp'er) in healthcare or education.
Find out which activities and sectors are exempt and what this means for you.
Check the VAT exemptions for small businesses
The small businesses scheme (KOR) is a VAT exemption for small businesses. You can make use of the KOR if your business has a turnover of €20,000 or less. You will then not charge VAT to your customers. And you do not have to pay VAT to the Tax Administration. But you cannot deduct VAT on business expenses and investments either. You no longer have to file a VAT return. There are a few exceptions to this.
More information on the KOR.
Do you trade in other EU countries? If so, you may use the European small business scheme, the EU-KOR, in one or more EU countries. Your total turnover must not exceed €100,000 per calendar year. Each country may also set its own rules about your turnover. You will then get a VAT exemption in that EU country.
Is your yearly sales €2,200 or less? And are you not required to register your business with the Chamber of Commerce KVK? If so, you can choose the special VAT exemption registration threshold for small businesses (in Dutch). In that case, the same rules apply to you as under the KOR scheme. You also do not need to register as a VAT-registered business.