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Government information for entrepreneurs
Who files a VAT return?
If your business is registered with the Netherlands Chamber of Commerce, and you have been issued with a VAT number
If you run a business in the Netherlands or if you run a foreign company with a Dutch branch, you may have to pay turnover tax (VAT) in the
Almost every entrepreneur in the Netherlands must calculate and add VAT (turnover tax, BTW) on the sales price of their products and services they
The Dutch VAT regime ( btw, omzetbelasting ) has three rates: 0%, 9% and 21%. If you do business in other countries from your base in the Netherlands
Non-resident companies doing business in the Netherlands, may have to file a VAT return ( turnover tax, BTW ) in the Netherlands. If so, they need to
If you have a business or a permanent site in the Netherlands and you purchase goods or services from another EU country, you usually need to pay VAT
If you own a company in the Netherlands and want to reclaim VAT from another EU Member State (in Dutch), you submit an application for a VAT refund
and pay VAT on their income. If your level of income is low, you may be eligible for the small businesses tax scheme ( kleineondernemersregeling
The 9% VAT tariff is a fact
On 1 January 2019, the raise of the low VAT tariff from 6% to 9% came into force.
. All conditions are set out in the (Dutch-language) brochure Liability for payroll tax and VAT when hiring in staff ( Aansprakelijkheid
and where to declare and pay VAT on services rendered inside the EU. This ‘Diensten in en uit het buitenland’ tool is only available in Dutch; if you
Use the 0% VAT-rate
If you export to a business client in another EU country, you can use the 0% VAT rate. Your customer will pay local
). You can fill out this form on your computer, after which you have to print, sign and post it.
Offset VAT refund with payroll tax
If you have to pay
the relevant information. You may also receive a VAT number and a tax return form. You do not need to submit a separate request for a VAT number. Before
from your company profit. You can deduct company use of the car at 19 eurocents per kilometre.
You are allowed to deduct the VAT you pay on car fuel
Find out if you need to pay VAT
You are importing products from another EU country. The supplier will usually charge you 0% VAT, and send
entrepreneur for VAT purposes.
Entrepreneur for VAT purposes
To assess whether or not you are an entrepreneur for VAT purposes, the Dutch Tax
items.Most common taxesBelow we've listed the most common taxes you'll have to deal with in the Netherlands.Turnover Tax / Value Added Tax (VAT)Value
You usually declare VAT
The service supplier usually reverse-charges the VAT to you and send you an invoice to that effect. You will
via Holland Transport (in Dutch). To find a forwarder, use the Fenex website (in Dutch).
Use the 0% VAT-rate
When you export goods to a non-EU
product will have to pay import duty and VAT. Most likely, your Dutch customer is not aware of having to pay customs clearance costs to the party making
, to avoid uncertainties between you and your customers.
5. Subsidies and tax schemes
Self-employed professionals are almost always
You can find the tariffs in the TARIC database.
Check where you need to pay VAT
When you import goods from a non-EU country, you usually
taxes in the Netherlands, including the Dutch VAT system and rates, the 30% ruling for highly skilled workers, and tax benefits for entrepreneurs
are wages and salaries taxed in the Netherlands? What is the 30% ruling? When am I entitled to a reduction of income tax? What are the VAT rates
Chamber of Commerce will then sign you up with the Dutch Tax and Customs Administration and provide you with a VAT number. The registration fee is 50
. However, if you are liable to pay VAT, you do need to register with the Dutch Tax and Customs Administration.
The Dutch Tax and Customs Administration (Belastingdienst) is the government organisation responsible for imposing and collecting taxes on behalf
If you import or export products into or from the Netherlands, you will need to find out the HS code for your products, so that you will know which
Netherlands - Tax matters (VAT, income tax etc., choice menu) - General checklist for starting a business in the Netherlands - Specific checklists for