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The Dutch VAT regime (btw, omzetbelasting) has 3 rates : 0%, 9% and 21%. If you are based in the Netherlands and you do business in other countries, the 0% VAT rate may apply. The lower VAT rate of 9% applies to a number of products and services, such as food products, medicines, books (also e-books), newspapers, magazines, online publications, and paint and plaster work on homes. For other products and services you will pay the general VAT rate of 21%.
Exemption from VAT
Businesses in certain sectors and businesses that perform certain activities are exempt from VAT. This means that their customers are not charged VAT. The following activities are some of those exempt from charging VAT:
- If your customer is a business that is not established in the Netherlands, but within the EU: your customer will be charged and pay VAT in their own country.
- If your EU customer is a consumer: you will be charged VAT according to your customer’s country's regulations.
- If your customer belongs to a non-EU country: you do not pay EU VAT at all.
See the website of the Dutch Tax and Customs Administration (Belastingdienst) for a full list of tax exemptions (in Dutch)
Special VAT arrangements
There are also a number of special VAT arrangements (in Dutch), including: