Netherlands
VAT Name :
Omzetbelasting (BTW, btw, OB, ob)
VAT Number Format :
123456789B01 (12 characters. The tenth character is always B.)
VAT Information Offices :
Belastingdienst/Kantoor Buitenland, Kloosterweg 22, Postbus 2865, 6401 DJ Heerlan
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 21% | Standard | All other taxable goods and services |
| 9% | Reduced | Foodstuffs; Supplements and substitutes; Live animals,seeds and plants for foodstuffs (some exceptions); Water; Certain medicines; Certain list of medical equipment; Public transport; Books; Newspapers and periodicals; Admission to shows, theatres, and circuses; Certain renovations and repairs inc architect services on dwellings older than 2 years; Cleaning in households; Agricultural; Hotel accommodation; Restaurant and catering; Sporting events; Sporting facilities; Certain repair services; Hairdressing; Gas heating of greenhouses; Imports of works of art; Art supplied by creator |
| 0% | Zero | Sea vessels and aircraft, and related goods; International transport by sea going vessels; Use of export facilities; Taxation of gold coins |
EXEMPTIONS
- Letting or selling of immovable property which is more than 2 years old
- Education
- Healthcare services
- Sports organisations and sports clubs
- Financial and insurance services
- Services supplied by socio-cultural institutions
- Childcare services
- Care and homecare services
- Composers, writers and journalists
- Fundraising activities
- Certain supplies under agricultural scheme
THRESHOLDS
Registration Threshold : Nil
Distance Selling Threshold : EUR 100.000
Dispatches : EUR 800.000
Arrivals : EUR 1.000.000
Intra-Community Acquisition Threshold : EUR 10.000
VAT Free Shopping for Tourists : EUR 50
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
PENALTIES
Late Filing : Not applied provided payment made. Max EUR 131 can be charged, often only 50% assessed
Late Payment : 3% of the VAT due with max amount of EUR 5.278 and min amount of EUR 50
Late registration : possible max amount of EUR 5.278
Other :
– EC Sales Lists – 1st late return: EUR 132, subsequent late returns: EUR 264 – EUR 1.320
– Intrastat – late filings: potential fines up to EUR 4.920
– Penalties may apply in cases of tax fraud, evasion, etc.
DEADLINES
Assessment Period : 5 years
Standard Tax Period : Quarterly
Monthly – If requested or by tax authority
Yearly – If annual turnover < EUR 1.883 or where the annual amount of intra-EC sales or acquisitions is < EUR 10.000
EC Sales Lists filing – monthly submitted by last working day following the reporting period
Intrastat filing – 10th working day following reporting period