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Value added tax (2012)

In the Netherlands the supply of goods and services by entrepreneurs is taxable with value added tax (“VAT”).

Normally, VAT is due by the supplier of the goods or services. The entrepreneurs, whose suppliers are subject to VAT, may reclaim the input VAT paid on purchased goods and services.

The VAT rates in the Netherlands are as follows:
 ■ The standard VAT-rate is 19%.
 ■ A reduced rate of 6% applies to the supply of basic goods and services.
 ■ For export and certain services rendered in connection with exports a 0% rate applies.
For further details we refer to our brochure on Value Added Tax in Europe.

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Contact

For questions or observations please contact

Ron Horsmans

Ron Horsmans

Partner
+31(0)88 277 24 00

Download brochure

Download the complete brochure in pdf format:

Brochure Doing business in the Netherlands

Doing business in the Netherlands

A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.