VAT rates explained

21% VAT (default)

The standard rate for most goods and services. Select this unless another VAT rate or VAT scheme applies.

9% VAT

The reduced rate for specific goods and services. 9% applies only when the law specifies it for your product or service.

0% VAT

A supply or service that is subject to VAT, but charged at a 0% rate. This is different from exempt, reverse-charged or outside the scope of Dutch VAT. For exports outside the EU and supplies of goods within the EU, use the options below.

Exempt

Select this when a statutory VAT exemption applies to your supply or service. You do not charge VAT. An exemption may mean that you cannot deduct all or part of the VAT on business expenses.

Domestic reverse charge

Select this when the Dutch reverse-charge scheme applies. You do not charge VAT yourself; the customer accounts for it. This may apply, for example, to subcontracting or the supply of staff.

EU reverse charge – services

For services supplied to a VAT-registered business in another EU country where VAT is reverse-charged to the customer. Note that exceptions apply, for example to certain services connected with real estate.

Outside scope – non-EU services

For services outside the scope of Dutch VAT because they are taxed outside the Netherlands.

Do not use this option automatically just because your customer is established outside the EU.

0% – non-EU goods export

For goods that demonstrably leave the EU. Keep proof of export in your records. Do not automatically use this option for services supplied to customers outside the EU.

0% – intra-EU goods

For goods supplied to a business in another EU country when the conditions for an intra-community supply are met. Among other things, check the customer's VAT identification number and keep proof of transport.

For services, use EU reverse charge – services.

Exempt – KOR

Use only when your business participates in the Dutch small businesses scheme (KOR).

You do not charge VAT. You select KOR per customer, catalogue item or work-order line. This choice does not automatically update other customers or items.