Zzp VAT rate
Zzp'ers (self-employed people) use the same VAT rate in the Netherlands as other businesses. This means a self-employed person can use either the high VAT rate of 21% or the low VAT rate of 9%. Which VAT rate applies to you as a self-employed person depends on the activities you perform for your business. When supplying most products and services, the standard high VAT rate of 21% is used in the Netherlands.
Self-employed people are also able to use the 0% VAT when exporting to- or importing from outside the EU. When trading within the EU, reverse charged VAT is often used.
Finally, self-employed people have the option to use exempt VAT depending on their type of business, examples are healthcare or education.
Small business scheme (KOR)
Other than the use of exempt from VAT regarding certain products and/or services, some businesses may also be exempt from VAT for sending invoices. Some businesses may also be exempt from VAT altogether through the KOR (small business scheme). When a company falls under the KOR, it does not have to file a VAT return. However, when a company falls under the KOR the VAT of costs cannot be reclaimed.