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The VAT System

Last updated: 19-01-2017

Value Added Tax (abbreviated in English: "VAT"; abbreviated in Dutch: "BTW") is a broadly based tax on transactions (known as "supplies") of both goods and services, including the import of products.

The principles and structure of the tax are laid down in an EU Directive. Based on this Directive, EU Member States retain some discretion in certain areas, such as the VAT rates and the sales limits for registration. Within the EU, Member States maintain the power to deviate from the provisions of the Directive. As a result, the approach of national tax authorities can be slightly different in the various Member States.

In the Netherlands, the VAT rules are mainly based on the EU Directive. Certainly there are deviations. Furthermore, the Dutch VAT system has a few advantages in comparison to the other VAT systems. On this website the following information can be found in relation to the topic of the VAT System.

The Dutch VAT system
Who is subject to VAT?
How does the Dutch VAT system work?
Taxable transaction / taxable events for VAT purposes
The reverse charge rule
Distance selling of goods (internet sales)
VAT on e-commerce
VAT position of the Dutch holding company
Invoice requirements
Reduced and Standard VAT-rates in EU Member States
Advantages Dutch VAT regime

The information you will find on this website is a first introduction to the Netherlands. It contains a general description of the Dutch tax system.

We emphasize that the information provided on this website is of indicative nature only and although the information is prepared with the utmost care we cannot accept any responsibility with regard to the correctness or completeness of the information. We also refer to our internet protocol. If you require conclusive advice please contact us.

If you are interested in our services, please feel free to contact us via e-mail or to call us at our offices in Amsterdam +31 (20) 5709440 or Rotterdam +31 (10) 2010466.