VAT in the Netherlands 2026
VAT in the Netherlands, or BTW, includes rates of 21%, 9%, and 0%. Find out when you need VAT registration abroad, how to process VAT returns abroad , and when to settle B2C sales 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% - deductible rate for exports, ICT and selected international transactions
A 0% rate is not an exemption. At 0%, the right to deduct input VAT is generally retained, while vrijstelling means no VAT and often limits the right to deduct.
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% | The standard rate applies to goods and services not covered by the 9% rate, 0% rate, or exemption. Examples include electronics, clothing, vehicles, alcohol, most professional services, and, from January 1, 2026, short-term accommodation. The 9% rate applies to short-term camping pitches, but not to all accommodation facilities located on campsites. |
| 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. |
VAT in the Netherlands 2026 - what's changing?
The most significant change concerns short-term accommodation. The Belastingdienst confirms a VAT increase from 9% to 21% from January 1, 2026.
Short-term accommodation
The 21% rate covers short-term accommodation and related utilities, sanitary facilities, laundry and parking provided with the accommodation.
Camping sites remain at 9%
The 9% rate still applies to short-term rentals of tent, trailer, or campervan spaces and directly related services. However, the 9% rate should not automatically apply to rentals of furnished trailers, mobile homes, or 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.
When might a foreign company need an NL VAT number?
A foreign company may need a VAT number (NL) if it is required to account for Dutch VAT itself or if it must report certain goods movements in the Netherlands. Before registering, it is important to check whether the obligation is transferred to the buyer through reverse charge and whether OSS, EU-KOR, or other simplifications apply.
Warehouse or fulfillment in the Netherlands
Storing goods in the Netherlands, also via 3PL, FBA or marketplace, can create local flows and sales requiring a NL VAT number.
Movement of own goods
Transporting your own goods from another EU country to a Dutch warehouse may require an ITC and further transactions in the Netherlands.
WNT in the Netherlands
Intra-Community acquisitions of goods in the Netherlands may trigger local reporting obligations, even without offices or employees in the Netherlands.
Import via the Netherlands
The importer and VAT settlement method must be determined. Registration is not automatic, especially when the import is handled by a tax representative under the Article 23 model.
Local B2C sales
Sales to consumers from stock already located in the Netherlands are not accounted for as EU distance selling by OSS.
Transactions beyond simplification
An NL VAT number may be needed when reverse charge, OSS, EU-KOR or other simplifications do not cover a given sales model or flow of goods.
EU-KOR in the Netherlands for a foreign company
A company established in another EU country can use the EU-KOR in the Netherlands if its turnover in the Netherlands does not exceed €20,000 and its total turnover in the EU does not exceed €100,000. Registration is handled by the administration of the country of establishment. The company does not charge Dutch VAT, does not deduct Dutch input VAT, and does not file regular Dutch VAT returns, but reports quarterly turnover in the country of establishment.
EU-KOR does not cover every operation
In particular, the exemption does not apply to imports, taxable intra-Community acquisitions, certain purchases subject to reverse charge, new means of transport, or real estate. Therefore, turnover alone does not mean that a VAT number (NL) will not be required.
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.
How does a foreign company settle Dutch VAT?
Once a company obtains a NL VAT number, it submits electronic BTW-Aangifte at the frequency specified by the Belastingdienst. For EU transactions, an Opgaaf ICP.
Deadline for a foreign company
A company not established in the Netherlands generally submits its declaration and makes payments within two months of the end of the accounting period. The exact deadline depends on the frequency assigned by the Belastingdienst and the official calendar.
Deadlines, ICP and corrections
Detailed deadlines, payments, nil declarations, ICP and corrections are described in VAT declarations in the Netherlands.
INTRASTAT in the Netherlands
In the Netherlands, the statistical reporting obligation is based on a CBS. The company selected to report freight flows must submit the report monthly via IDEP+, generally by the 10th business day of the following month. Detailed requirements should be checked in the current CBS manual.
Two paths to recovering Dutch VAT
The method of recovering the tax depends primarily on whether the company files Dutch VAT returns.
Company registered for VAT NL
The excess input VAT is reported in the btw-aangifte. The refund is then based on the Dutch VAT return and not on a separate VAT-REF application.
An EU company with no obligation to declare in the Netherlands
Submits an electronic VAT-REF application through the administration of the country of establishment. The minimum amount is €400 for a period of less than one year but at least three months, or €50 for the entire year or the remaining part thereof. The application for the previous year must be submitted before 1 October, or 30 September at the latest.
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 a company established exclusively in one EU country sends goods from that country to a consumer in the Netherlands and does not keep stock in the Netherlands, it can settle the VAT of the country of consumption via OSS after exceeding the total threshold of EUR 10,000.
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.
Limited Threshold Range
The threshold covers intra-EU distance sales of goods and B2C telecommunications, broadcasting and electronic services combined. It does not include local sales from stock in the Netherlands or import sales via IOSS.
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?
For certain supplies of goods and services performed by a non-established seller, VAT may be transferred to a buyer established in the Netherlands. The seller then excludes the Dutch VAT from the invoice and uses the notation "VAT reverse-charged" or "btw verlegd." This mechanism does not automatically apply to every B2B transaction.
The seller is a non-resident
You supply goods or services in the Netherlands as a foreign entity.
The buyer is established in the Netherlands
The buyer is a business established in the Netherlands, has a permanent establishment there involved in the transaction, or is a legal entity established in the Netherlands. A VAT number (NL) alone does not determine whether the mechanism applies.
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.
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.
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 cannot obtain an Article 23 permit on their own. They must use a Dutch tax representative who either applies for the permit or provides their own permit in the appropriate model and reports the import VAT on their return. The company may then not need its own VAT NL registration.
VAT Netherlands 2026 - key conclusions
Dutch VAT seems simple, as it's based on three rates. However, for foreign companies, the most important factors are the location of the inventory, the transaction process, and the correct assessment of whether OSS, EU-KOR, 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.
Simplifications have limits
OSS, EU-KOR and reverse charge only support transactions that meet the conditions of a specific mechanism.
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
Short answers cover general VAT rules: rates, accommodation, warehousing, OSS, EU-KOR, reverse charge, import and tax recovery.
What are the VAT rates in the Netherlands in 2026?
In the Netherlands, rates of 21%, 9%, and 0% apply. The 0% rate generally preserves the right to deduct, while the exemption, or vrijstelling, is not another rate and often limits the deduction.
How are accommodation and camping sites taxed from 2026?
Short-term accommodation and services directly related to accommodation are subject to the 21% rate. Short-term provision of a space for a tent, caravan or camper remains at 9%, but this does not mean a 9% rate for every cottage or furnished caravan.
Does warehousing, FBA or fulfillment in the Netherlands require a VAT number NL?
Often, this is the case, as the movement of own goods, intra-Community acquisitions, and local sales from Dutch stock may require settlement in the Netherlands. Ultimately, however, the entire model and available simplifications should be examined.
Does VAT OSS replace the VAT NL number?
Not always. OSS may cover certain B2C sales to the Netherlands, but does not account for local sales from inventory already in the Netherlands, imports, or movements of own goods.
Can a company from Poland use EU-KOR in the Netherlands?
Yes, if it meets the conditions, including a turnover limit of €20,000 in the Netherlands and €100,000 across the EU, and it registers with the Polish administration. However, the EU-KOR does not cover, among other things, imports and taxable intra-Community acquisitions.
What is reverse charge in the Netherlands?
If the conditions are met, the foreign seller issues an invoice without Dutch VAT with the note "btw verlegd," and the tax is settled by the buyer established in the Netherlands. The buyer's NL VAT number alone is not sufficient.
How does a foreign company benefit from Article 23?
A foreign entrepreneur cannot obtain the permit themselves. They use a Dutch tax representative who processes the permit and settles the import VAT return; in this model, the company's own NL VAT number is not necessary.
Can a foreign company recover Dutch VAT?
Yes, if it meets the deduction requirements. A company filing Dutch returns reports the surplus in the BTW-aangifte (VAT surplus), while an EU company not required to do so generally uses the VAT-REF procedure through the administration of its country of establishment.
