In the Netherlands, there are different VAT rates on products and services for businesses. The most commonly used VAT rates in the Netherlands are the High VAT rate  of 21% and the low VAT rate  of 9%. In addition, exempt from VAT, reverse charged VAT, and a 0% VAT rate are also used in the Netherlands. For self-employed people it is especially important to keep in mind which VAT rate they should use with their financial tools.

High VAT rate

The high VAT rate in the Netherlands is 21%. The high VAT rate of 21% is used for most products and services. Examples include supplying products such as electronics, clothing, or luxury goods. And also  providing business services such as advice, marketing, or a mobile phone subscription.

Low VAT rate

The low VAT rate in the Netherlands is 9%. The low VAT rate of 9% is used for certain products and services that are considered essential. Examples include products and services such as supplying medicines, essential foods such as bread, or public transport. 

0% VAT rate

An example of goods and services that can fall under the 0% VAT rate is the export of goods to countries outside the European Union. When exporting, the 0% VAT rate is often applied to stimulate international trade and increase the competitive position of Dutch companies abroad. When importing products and services with 0% VAT, it is particularly beneficial for the Dutch entrepreneur.

Reverse charged VAT

When you export within the EU, you often use reverse charged  VAT. Imported costs within the EU can also be reverse-charged with VAT. With reverse charge VAT, VAT is transferred from the supplier to the customer. 

Exempt from VAT

Are you exempt from VAT? Then special conditions apply to maintaining your financial administration. Examples of services that are exempt from VAT are personal healthcare, childcare , or occupational  education. But be aware, in some sectors you can be exempt from VAT for some activities and charge VAT for others.