VAT in the Netherlands 2026
VAT in the Netherlands, or BTW, is 21% standard rate, with preferential rates of 9% and 0%. It applies to sales of goods and services taxed in the Netherlands. This guide helps you determine when VAT registration abroad, how to file VAT returns abroad , and when B2C sales can be accounted for through OSS VAT returns.
VAT rates in the Netherlands 2026 - full overview
Dutch VAT, or BTW, has a simple set of rates: 21%, 9% , and 0%. In practice, the greatest risk arises not with the rate itself, but in determining whether the transaction actually meets the preferential conditions.
- 21% - basic rate
- 9% - reduced rate for selected goods and services
- 0% - rate for exports, ICT and selected international transactions
Rate data is published by the Belastingdienst. When selling cross-border, it's also worth comparing the Netherlands with other markets in the 2026 EU VAT Rate.
What is the VAT rate in the Netherlands in 2026? Table
| VAT rate | When to use? Examples and notes 2026 |
|---|---|
| 21% | Standard rate. This applies to goods and services that are not subject to the 9%, 0%, or exemption rate. Examples include electronics, clothing, vehicles, alcohol, most professional services, and, from January 1, 2026, short-term accommodation, except camping. |
| 9% | Reduced rate. This applies to items such as food and non-alcoholic beverages, drinking water, medicines, medical devices, books, e-books, newspapers, magazines, and selected services. From 2026, the 9% rate will no longer automatically apply to accommodation services. |
| 0% | Zero-rate VAT. This most commonly applies to intra-Community supplies of goods, exports outside the EU, and selected services related to international transport. It requires documentation confirming that the transaction meets the conditions for the 0% VAT rate. |
| ZW | VAT exemption. Covers selected medical, educational, financial, insurance, and care services, as well as some real estate transactions. The exemption may limit the right to deduct VAT from expenses. |
VAT in the Netherlands 2026 - what's changing?
The most significant change concerns short-term accommodation. The official Business.gov.nl confirms a VAT increase from 9% to 21% from January 1, 2026.
Short-term accommodation
Hotels, holiday homes, B&Bs, hostels, guesthouses, furnished mobile homes and rental platforms.
Camping remains a preference
The campsite still uses the 9% rate, so the sales system should distinguish it from other accommodations.
The date of stay is what counts
If you have booked in advance but your stay is in 2026, you will need to check the correct rate.
VAT registration in the Netherlands - when is it mandatory?
A foreign company may need a Dutch VAT number even if it doesn't have an office, branch, or employees in the Netherlands. The key transactions are actual transactions: warehousing, imports, local sales, intra-Community acquisitions, or services taxed in the Netherlands.
For small businesses, it's also worth checking whether, instead of standard VAT registration, you can use the Dutch KOR or the EU-KOR. KOR applies to companies based in the Netherlands with a turnover limit of up to €20,000 per year, while EU-KOR may be relevant for small businesses in other EU countries if they meet local conditions and a limit of €100,000 in annual EU turnover.
Warehouse or fulfillment in the Netherlands
Storing goods in the Netherlands, also via 3PL or marketplace, usually requires analysis of the local VAT registration.
Import via NL port or airport
If the Netherlands is the country of clearance, you need to check who the importer is and how the import VAT will be settled.
Local sales from Dutch stock
OSS does not bill domestic sales from a warehouse in the Netherlands. In this model, a local VAT number may be required.
ITC or movement of own goods
Transporting your own goods from Poland to a Dutch warehouse may be a transaction requiring reporting in the Netherlands.
Services with a place of taxation in the Netherlands
This applies in particular to real estate services, events and selected B2C services.
B2C sales outside of OSS
Once you exceed the EU threshold of EUR 10,000, you can settle your sales through VAT OSS or local registration.
What does the registration process look like?
Non-residents use the Registration form Foreign companies. After signing, the documents are sent to the Belastingdienst/Klantgegevens in Heerlen.
- Determining whether the Netherlands is the correct country of registration.
- Preparation of company forms and documents.
- Shipping to Belastingdienst/Klantgegevens.
- Receiving numbers and setting up VAT returns.
Btw-id a Btw-nummer
In practice, you may encounter two designations: an identification number used in commercial relations and a number for communication with the authorities. These should not be mixed on invoices, declarations, and transfers.
Do you need a VAT number in the Netherlands?
Taxenlight can check the registration obligation, prepare forms for the Belastingdienst and arrange subsequent VAT returns so that the number does not become another obligation without control.
VAT returns in the Netherlands - VAT settlement by non-residents
After registering for VAT in the Netherlands, you must submit VAT and keep track of payments to the Belastingdienst. Business.gov.nl describes that VAT declarations and payments are usually submitted by the end of the second month following the accounting period.
Quarterly declaration
The most common settlement rhythm for many foreign companies with a VAT NL number.
Monthly declaration
Possible in case of high turnover, excess refund or office decision.
Opgaaf ICP
Summary declaration for intra-Community supply of goods and part of the services provided to EU taxpayers.
Zero declaration
The lack of sales does not mean the lack of obligation if the office expects a declaration for a given period.
Quarterly deadlines in practice
ICP Declaration in the Netherlands
If you make intra-Community supply from the Netherlands or provide cross-border B2B services, you may be required to submit an ICP report.
- you verify the VAT-EU numbers of buyers in VIES,
- you demonstrate values for individual contractors,
- ICP consistency affects the security of the 0% rate.
What are the penalties for late arrivals in the Netherlands?
The Belastingdienst publishes penalty rules for late VAT declarations and payments. The system is highly formal, so it's important to ensure both the declaration is submitted and the transfer is properly designated.
Missing or late declaration
Penalty for aangifteverzuim, also in the case of a zero declaration, if the tolerance period has passed.
Late payment
Fine for arrears, minimum €50 and maximum €6,709 imposed by the Belastingdienst.
Naheffingsaanslag
Estimated decision when the declaration or payment is not received by the office correctly.
INTRASTAT declarations in the Netherlands 2026
In the European Union, trade in goods may require statistical reporting in addition to VAT. In the Netherlands, the Central Bureau of Statistics (CBS).
No classic threshold as in many countries
Since 2023, the Netherlands has been operating under a model where the reporting obligation can result from a CBS election or call, rather than simply from exceeding a threshold.
On-demand reporting
CBS may contact the company and indicate the scope, period and method of reporting data on the import or export of goods.
Consistency with VAT and logistics
INTRASTAT data should be consistent with ICT, ITC, transport documents, warehouse and sales reports.
E-commerce sales to the Netherlands and VAT
B2C sales to customers in the Netherlands can often be accounted for via VAT OSS, but only if the model doesn't create a local VAT liability in the Netherlands. The most common issues are warehousing, imports, or sales from Dutch inventory.
When can OSS be enough?
When you send goods from Poland to a consumer in the Netherlands, you do not keep stock in the Netherlands and after exceeding the EUR 10,000 threshold, you settle the VAT of the country of consumption under the OSS procedure.
When is OSS not enough?
For a warehouse in the Netherlands, local sales, imports via the Netherlands, movement of own goods or transactions that are not covered by OSS.
EU B2C threshold
Once the total B2C sales threshold to the EU is exceeded, the VAT of the consumer's country or OSS must be applied.
The magazine changes the rules
Dutch inventory typically creates local transactions that you cannot settle solely through OSS.
Reports are key
Invoices, platform reports and inventory location must match VAT returns.
Reverse charge in the Netherlands - what is it?
The reverse charge mechanism, or reverse-charging VAT, shifts the obligation to settle VAT from the seller to the buyer. In the Netherlands, it can limit the registration requirement, but only if certain conditions are met.
The seller is a non-resident
You supply goods or services in the Netherlands as a foreign entity.
The buyer is a taxpayer
The customer has the status of an entrepreneur and a valid VAT number or registered office in the Netherlands.
Invoice without Dutch VAT
On the invoice you indicate reverse charge, often "btw verlegd".
Construction services in the Netherlands
Construction is one of the most common areas where Polish companies inquire about reverse charge. While the mechanism can work in B2B relationships, especially with subcontracting, it shouldn't be automatically applied to services provided to end consumers.
Deferred VAT import in the Netherlands, i.e. Article 23
The Netherlands is one of the most important logistics hubs in Europe. Article 23 authorization allows import VAT to be accounted for in the VAT return, rather than having to pay for it at customs.
What is the benefit?
In standard imports, VAT must be paid upon customs clearance. Under Article 23, import VAT is declared as payable and, if deductible, as input VAT.
When is a representative needed?
A foreign entrepreneur does not submit an application for a permit under Article 23 on his own; in practice, he uses a tax representative who may apply for the permit.
Not sure if the Netherlands requires VAT registration?
We'll discuss your sales model, warehouse, import, OSS, reverse charge, and declaration risks. After the conversation, you'll know whether OSS is sufficient or whether you need a VAT number and periodic declarations.
VAT Netherlands 2026 - key conclusions
Dutch VAT seems simple, based on three rates. However, for foreign companies, the most important factors are warehousing, import, timely declarations, and correctly determining whether OSS or reverse charge are actually sufficient.
21% is the starting point
The 9%, 0% and exemption rates require a specific basis and documentation.
The warehouse usually changes duties
Fulfillment, FBA and local inventory often lead to VAT NL registration.
Declarations must be timely
Belastingdienst quickly detects missing declarations, payments and incorrect betalingskenmerk.
Do you have transactions in the Netherlands and don't want to guess?
Taxenlight can help you determine your registration obligations, take over your VAT returns in the Netherlands, sort out your OSS or assess your import and Article 23 before your first customs clearance.
FAQ: VAT Netherlands 2026 - Frequently Asked Questions
Below you will find short answers to the most frequently asked questions about VAT rates, registration, declarations, OSS, reverse charge and VAT import in the Netherlands.
Is VAT 21% applicable in the Netherlands?
Yes. The standard VAT rate in the Netherlands is 21%. The 9% or 0% rate can only be applied if the transaction meets the preferential conditions.
What are the VAT rates in the Netherlands in 2026?
In 2026, rates of 21%, 9%, and 0% will apply in the Netherlands. Additionally, selected services and transactions may benefit from VAT exemption.
Does short-term accommodation in the Netherlands still have 9% VAT?
No. From 1 January 2026, short-term accommodation such as hotels, B&Bs, hostels, and holiday homes is subject to a 21% rate. Camping remains at 9%.
When does a Polish company have to register for VAT in the Netherlands?
Most often, when storing goods in the Netherlands, importing via the Netherlands, local sales from Dutch stock, intra-Community acquisition of goods, transfer of own goods or locally taxed services.
Does VAT OSS replace VAT registration in the Netherlands?
Not always. OSS can account for B2C sales shipped from Poland to consumers in the Netherlands, but it does not replace registration for warehouse, import, local sales, or transactions outside of OSS.
Do I need to file a VAT return in the Netherlands if there has been no sale?
Yes, if Belastingdienst expects a declaration for a given period, you must also submit a zero declaration.
What is reverse charge in the Netherlands?
Reverse charge transfers the obligation to settle VAT from the seller to the buyer. The invoice often includes the phrase "btw verlegd." The mechanism requires specific conditions to be met.
What is Article 23 in the Netherlands?
Article 23 allows import VAT to be accounted for in the declaration rather than paid at customs. Non-residents may require a tax representative and an active permit.
