Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

VAT Sub-Categories

VAT Articles
In which quarter will I have to declare the VAT?
Viewed 20955 times since Tue, Nov 29, 2011
You send invoices to your client   Important is the date of the invoice. The moment you create the invoice you owe the VAT which you have mentioned on the invoice to the tax authorities. So if you have created an invoice on December 28, the... Read More
How can a UK ltd claim back VAT paid in the Netherlands on an import from outside the EU?
Viewed 20760 times since Wed, Oct 24, 2012
Question:   We are a importer company which was registered in the UK. I am going to import a container from Far East to Rotterdam, then store in a warehouse in Rotterdam until my client arrange the collection. However, I don't know how long it... Read More
How does the current EU VAT system work?
Viewed 18086 times since Sun, Feb 24, 2013
VAT and EU transactions... Read More
Can we obtain a VAT number without incorporating a business in the Netherlands?
Viewed 17641 times since Fri, May 31, 2013
Question:   Can we obtain a VAT number without incorporating a business in the Netherlands? We will be distributing goods from the Netherlands however our company is based out of Canada.  We really do not want to register anoth... Read More
For which expenses can I claim back the VAT?
Viewed 16967 times since Sun, Feb 24, 2013
VAT on expenses What expenses can I claim for?  You can claim for any business expenses which you have incurred in order to earn your profits. These expenses are normally referred to as revenue expenditure. Revenue expenditure is your day to day... Read More
Does an orthodontist or a dentist have to charge VAT to clients?
Viewed 15834 times since Thu, Apr 18, 2013
Question: I am an orthodontist and I perform orthodontics in dental practices around amsterdam. My B.V. sends at the end of each month an invoice without vat to these dental practices. Is this ok? Or should this invoice include vat? Thank you... Read More
What is the difference between a VAT exemption and a VAT rate of 0%?
Viewed 14858 times since Tue, Dec 13, 2011
  What is the difference between an exemption and a rate of 0%?   If goods or services are exempted from VAT, the VAT on the expenses made to produce these goods or services can't be claimed back. If the goods or services are taxed with 0%,... Read More
What is the VAT rate on public transport?
Viewed 14554 times since Fri, Apr 5, 2013
Question: What is the BTW one pays (%) on the trains (NS) and busses (arriva) in Holland? Answer: The VAT rate on public transport and taxis is 6% and is included in the price you pay. Public transport companies are exempted from the obligat... Read More
Vat for musician - did the vat rate of 6% change too?
Viewed 14477 times since Thu, Oct 4, 2012
Question:  I usually ask 6% btw on all my music invoices but since the increase from 19% to 21%, I dont know whether the 6% for my music activities has also increased and if it has how much btw do I ask now? Answer: The VAT rate ... Read More
Vat exemptions - funeral cases
Viewed 14369 times since Thu, Sep 6, 2012
Question:   Hello, I see the burial/cremation is exempt from vat in the Netherlands. Is there no vat on exporting funeral cases also? I do not see anything related in your knowledge base. I am looking at having a Netherlands company bu... Read More
VAT registration - UK company supplying contractors to Dutch clients
Viewed 13404 times since Thu, Apr 4, 2013
Question: Our client is a UK VAT registered business based in the UK - it does not have a base in Holland. The business engages Dutch subcontractor companies and supplies them to a Dutch client. Does the UK business have to register for VAT in Hol... Read More
Vat rate for a 275 euros income - production of a radio show
Viewed 13330 times since Thu, Aug 9, 2012
  Question:   Hi. I am currently paid 275 euros for a radio show that I am producing for a company. Which vat rate do I have to fill in the invoice? Is the amount low enough for a 0% rate? Thank you!   Answer:   Important to know is whether... Read More
What is VAT?
Viewed 12921 times since Sun, Feb 24, 2013
VAT: Value Added Tax... Read More
Can I claim back all VAT on my expenses as a business owner?
Viewed 12725 times since Tue, Dec 13, 2011
  For which costs can I claim back the VAT being an entrepreneur? If you are accountable for VAT and the delivery of your products and services is not (partially) exempted, you can deduct the VAT you have paid in your periodic VAT return under the... Read More
VAT on online education
Viewed 11654 times since Thu, Dec 6, 2012
Question:   We are thinking of setting up our company in the Netherlands and our question is of vat nature. What is the vat for online educational services? Both teachers and students will be based most likely outside the netherlands. Answer:... Read More
VAT rate in the Netherlands set to increase on 1 October 2012 - from 19% to 21%
Viewed 11438 times since Wed, Jun 13, 2012
The Dutch VAT rate is set to increase from 19% to 21% on 1 October 2012. Reason for this increase is the current economic situation and the EU requirement to have a deficit below 3% of the GDP. The Dutch government just needs more money and... Read More
Which information should be mentioned on an invoice to my client?
Viewed 10621 times since Fri, Nov 4, 2011
The following statements are required for VAT purposes on invoices: date of issue; a specific number; where necessary, the VAT identification number of your company and your client (basically in international situations); full name and addres... Read More
How are VAT returns filed?
Viewed 10298 times since Tue, Nov 29, 2011
VAT returns must be filed regularly by VAT registered businesses. It is  typically required for businesses to file VAT returns on a quarterly basis. The  return will show how much VAT you charged during that period of time, which is ... Read More
How can we verify and check a VAT number of a company we do business with?
Viewed 9176 times since Thu, Feb 7, 2013
Question: I represent a company from Romania which delivered software for mobile to a company in the Netherlands. This has given a valid vat number in contracting, but after a year passed that, during that time the company had another valid vat co... Read More
Certain business costs can’t be deducted at once but have to be depreciated over time. Accounting records are important.
Viewed 8549 times since Tue, Dec 20, 2011
DepreciationDepreciation is the process of allocating the depreciable cost of a long-lived asset, except for land which is never depreciated, to expense over the asset's estimated service life. Depreciable cost includes all costs necessary to... Read More
My business is not VAT registered. Can I still reclaim VAT we have paid for goods/services?
Viewed 8091 times since Tue, Nov 29, 2011
No. In order to reclaim VAT you must first complete a VAT registration for your business. Once registered you can claim VAT on goods/services you sell and also reclaim VAT on goods/services you have purchased for your business from others. Read More
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 7840 times since Wed, Feb 25, 2015
Individuals may have to file a personal income tax return. Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for the businessowner or freelancer. What are the deadlines? When... Read More
Can I request a time extension for filing the VAT return?
Viewed 6067 times since Tue, Nov 29, 2011
  Unlike the income tax and corporate income tax it is not possible to request a time extension for filing a VAT return. You are (in principle) always obliged to file the VAT return before the deadline. If not, you will receive a fine.   O... Read More
Do I have to register my business for VAT with the Dutch tax authorities if I provide a service to non-EU clients?
Viewed 4915 times since Tue, Nov 13, 2012
Question:   I am working fulltime in the Netherlands and simultaniously running my business providing a service to outside the EU. Should I register my business for VAT?   Answer:   You are living in the Netherlands. Consequence ... Read More
What is the VAT rate in the Netherlands for men‘s shirts?
Viewed 4283 times since Thu, Mar 29, 2012
Question:   dear sir/madam, re: article - men‘s shirt h.s. code 6205 2020 imported from China. What‘s the VAT rate for above article? Please advise. many thanks.   Answer:   The VAT rate for clothing is 21%. &n... Read More
Will I receive a fine from the Dutch tax authorities if I didn’t declare and pay #VAT in time?
Viewed 3558 times since Wed, Feb 22, 2012
The consequences of not declaring or paying the VAT in time   A business will have to declare the VAT to the tax authorities every month or quarter (or even year). It may happen that you can't declare and pay in time due to certain circumst... Read More
How can I get a time extension for a VAT return?
Viewed 3444 times since Mon, Dec 12, 2011
Time extension for VAT return   Unlike a personal income tax return or corporate income tax return it is not possible to get a time extension for filing a VAT return. You will always have to file the VAT return before the applicable deadline. If... Read More
Vat on antiques
Viewed 2771 times since Thu, Feb 7, 2013
Question: Would you please advise the VAT for antique furnitures? Buyer in Netherlands is a person and will not be selling the item - it‘s for own personal collection. Answer: Art, collectors‘ items and antiques From 1 J... Read More
VAT rate increases in 2012
Viewed 2460 times since Fri, Aug 31, 2012
VAT increase 2012 From 1st October 2012, the VAT percentage will be increased from 19% to 21% to cover the deficits caused by the economic recession.  The VAT increase in practice How will the VAT increase work out in practice? Actu... Read More
The tax authorities do not want to register my business for VAT.
Viewed 2424 times since Thu, Dec 1, 2011
Question: I am starting as a Freelance writer here in the Netherlands and wanted to know how I can register for a VAT number? I have spoken with my Chamber of Commerce and they advise that as I only have one customer so far it is difficul... Read More
Are the costs I made before I actually registered my business deductible?
Viewed 2390 times since Mon, Dec 19, 2011
  Expenses in the research phase of your business It may be that you are thinking about starting your own business. You are doing some market research and you are already buying some equipment.   Save all the receipts and invoices you receive... Read More
How to correct a mistake in VAT tax return and ICP statement?
Viewed 1352 times since Mon, Aug 3, 2015
I realized I made a mistake after I submitted my VAT return for Q2 this year. The same mistake appears as well on the ICP statement for Q2. How can I correct this mistake, as in my ondernemer account on there is no possibility... Read More
What is important for the VAT declaration? Date of service provided, date of invoice or date of payment?
Viewed 1048 times since Wed, Jan 21, 2015
Question: Which values should be included in the quarterly VAT return declaration? Those from the services provided within that period, those from the receipts issued within that period, or those which were actually received within that period? Fo... Read More