EU member state
Netherlands VAT
The Netherlands charges 21% standard VAT and a single reduced rate of 9%. The 9% rate covers food, books, medicines, passenger transport, and many cultural admissions. Dutch invoices quote BTW. The KOR small-business scheme can exempt very small domestic traders, but it does not remove the need to think about foreign VAT when selling to consumers in other EU countries.
Reduced
9%
Food, books, medicines, transport, and many cultural admissions.
Standard
21%
Most goods and services.
Net to gross
Netherlands pageNet
€100.00
VAT
€21.00
Gross
€121.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2019 – now9% Reduced. Food, books, medicines, transport, and many cultural admissions.
- 1 Oct 2012 – now21% Standard. Most goods and services.
Freelance VAT notes
The Netherlands standard rate is 21%. Many freelancers invoice reverse charge to EU businesses. Keep the buyer VAT number on the PDF. Domestic reduced rates rarely apply to consulting.