In the Netherlands the supply of goods and services by entrepreneurs is taxable with value added tax (“VAT”).
Normally, VAT is due by the supplier of the goods or services. The entrepreneurs, whose suppliers are subject to VAT, may reclaim the input VAT paid on purchased goods and services.
The VAT rates in the Netherlands are as follows:
■ The standard VAT-rate is 19%.
■ A reduced rate of 6% applies to the supply of basic goods and services.
■ For export and certain services rendered in connection with exports a 0% rate applies.
For further details we refer to our brochure on Value Added Tax in Europe.
For questions or observations please contact
Download the complete brochure in pdf format:
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.