The Main Dutch VAT legislation is found in the Value added Tax Act of 1968 (Wet op de omzetbelasting 1968) (the “VAT Act”) as well as the decree of exclusions and other various decrees which transpose the EU VAT directive into Law.
VAT tax has been Harmonized across EU member states including the Netherlands. VAT tax is a general consumption tax which preserves fiscal neutrality. To these directions each country applies exemptions and VAT rates according to its requirements.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in the Netherlands is conveniently located right here!
|National Legislation||Dutch Ministry of Finance|
|VAT in local language||Belasting toegevoegde waarde|
|VAT number format
|Standard 21%; Reduced 9%|
|Zero-rated (0%) and exempt|
|Frequency||monthly, and quarterly|
|Intra-Community acquisitions||EUR 12.500|
|Intra-EU Distance sales and electronically supplied services to consumers (OSS)||EUR 10.000|
|Recovery of VAT by non-established businesses||Yes|
|Compliance Returns and Deadlines|
|VAT Return||End of the month & quarter following the end of the filing period|
|European Sales Listing||End of the month & quarter following the end of the filing period|
|Intrastat||10th day following the end of the filing period|
|Annual Return||31st of March of the following year|
Last Updated: 13/04/2022
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