Netherlands V.A.T. and Other Taxes

Netherlands VAT

Dutch VAT Rate

The standard 2022 Dutch VAT rate is 21%.
The lower VAT rate is 9% applying, inter alia, to medicines, books and food.

Netherlands Taxable activities

If services and goods are supplied in the Netherlands these activities are subject to Dutch VAT.
Certain specific activities could be exempt from VAT (e.g. advancing a loan).

Netherlands VAT refund

In the Netherlands a refund of VAT can be claimed to the extent the input VAT directly relates to VAT taxable activities.
Input VAT that relates to VAT exempt activities is not recoverable.
Input VAT in relation to residual costs is recoverable on a pro rata percentage basis.

Netherlands VAT invoice

A Dutch VAT invoice should contain certain information such as an invoice number, the issue date and the VAT registration number of the service / good provider and customer.

Tax return in Netherlands

The standard VAT reporting period in the Netherlands is 3 months.
This means that a Dutch VAT tax return needs to be filed every 3 months.
Under circumstances this reporting period may be reduced to 1 month or increased to 1 year.

Tax payment in Netherlands

VAT should be paid within one month after the end of a reporting period.

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