VAT in the Netherlands:
Key VAT Information
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VAT in the Netherlands
Eurofiscalis · Tax reference
Up-to-date edition · June 2026
The essentials
Foreign businesses expanding into the Netherlands may need to register for Dutch VAT, known locally as BTW, and invoice with a Dutch VAT number.
The Netherlands applies 21% standard VAT and a reduced rate of 9%.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Netherlands.
Netherlands
- Standard rate 21 %
- Reduced 9 %
Identity
- Local name
- BTW (Belasting over de Toegevoegde Waarde)
- Number format
- NL123456789B01
- Tax authority
- Belastingdienst
- Currency
- EUR
Returns
- VAT frequency
- Quarterly by default; monthly possible or imposed by the tax office; annual conceivable for very low amounts (VAT due below €1,883 and limited intra-EU acquisitions).
- Filing deadline
- Within the month following the end of the period
- Intrastat deadline
- 10th day of the month
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- —
- Intrastat — arrival
- —
Penalties
- Late filing
- Up to 100% of the amount due, capped at €8,772
- Late payment
- 3% to 100% of the unpaid amount depending on how long it has been outstanding
- ESL list
- Administrative fine of up to €4,920
Last updated: June 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Netherlands.
VAT Calendar
Filing deadlines
Once registered for VAT in the Netherlands, foreign businesses must follow a filing calendar managed by the Belastingdienst. It covers periodic VAT returns, the EC Sales List and Intrastat statements, and OSS declarations for e-commerce.
- VAT return Dutch VAT returns are generally filed monthly or quarterly with the Belastingdienst.
- EC Sales List Foreign businesses making intra-Community supplies must file periodic EC Sales Lists.
- Intrastat Intrastat declarations may also be required for goods moved to and from other EU Member States.
- OSS The EU OSS threshold of €10,000 applies to intra-Community B2C distance sales.
Related articles
FAQ
Frequently asked questions
Everything you want to know about VAT in Netherlands.
What is the standard VAT rate in the Netherlands?
The standard VAT rate in the Netherlands is 21%.
What is BTW in the Netherlands?
BTW is the Dutch value added tax, administered by the Belastingdienst and applied to taxable supplies in the Netherlands.
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