Netherlands VAT
Dutch VAT Rate
The standard 2023 Dutch VAT rate is 21%.The lower VAT rate is 9% applying, inter alia, to medicines, books and food.
Netherlands Taxable activities
If services and goods are supplied in the Netherlands these activities are subject to Dutch VAT.Certain specific activities could be exempt from VAT (e.g. advancing a loan).
Netherlands VAT refund
In the Netherlands a refund of VAT can be claimed to the extent the input VAT directly relates to VAT taxable activities.Input VAT that relates to VAT exempt activities is not recoverable.
Input VAT in relation to residual costs is recoverable on a pro rata percentage basis.
Netherlands VAT invoice
A Dutch VAT invoice should contain certain information such as an invoice number, the issue date and the VAT registration number of the service / good provider and customer.Tax return in Netherlands
The standard VAT reporting period in the Netherlands is 3 months.This means that a Dutch VAT tax return needs to be filed every 3 months.
Under circumstances this reporting period may be reduced to 1 month or increased to 1 year.
Tax payment in Netherlands
VAT should be paid within one month after the end of a reporting period.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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