VAT in the Netherlands: Rates, Rules & How to Calculate BTW
The Netherlands applies two VAT (BTW - Belasting over de Toegevoegde Waarde) rates. The standard rate is 21%, covering most goods and services. The reduced rate of 9% applies to food and beverages, water, agricultural products, medicines, books, newspapers, hotel accommodation, passenger transport, admission to cultural and sports events, hairdressing, and repair of bicycles, shoes, leather goods, clothing, and household linen.
The Dutch Tax Administration (Belastingdienst) oversees VAT. Businesses must register from their first taxable transaction. VAT returns are filed quarterly by default, though monthly filing is available upon request or required for larger businesses. The Netherlands follows EU VAT directives and participates in the One Stop Shop (OSS) scheme for cross-border e-commerce.
Use our calculator to compute Dutch BTW instantly. For invoicing, try our invoice calculator or use our percentage calculator.