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.

What are the VAT rates in the Netherlands?

The general VAT rate is 21% (since 1 October 2012, before that date the general VAT rate was 19%).

For certain products and services the lower rate of 6% is applicable. This for example includes the basic needs of life like food.

Some products and services are exempted. For these products and services the rate of 0% applies.
Attached Files
There are no attachments for this article.
Comments (24)
Comment by rattu on Mon, Jan 13th, 2014 at 7:28 PM
Are you charging vat on medicine?
Comment by arjan enneman on Sun, Feb 2nd, 2014 at 12:05 AM
Officially approved medicines are taxed with 6% vat, other medicines with 21% vat.
Comment by linda on Thu, Feb 6th, 2014 at 8:01 PM
Is the import tax for Curacao and Saint Maarten the same as the Netherlands?
Comment by arjan enneman on Fri, Feb 21st, 2014 at 7:02 PM
Curacao and the Antilles have their own tax system and therefore other rules with respect to import in my opinion.
Comment by george on Mon, Mar 24th, 2014 at 5:28 PM
I want to buy a product in netherlands ( moisturemeter) what is the rate of vat
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 8:37 AM
Vat rate for a moisture meter is 21%
Comment by Igor on Thu, Mar 24th, 2016 at 5:16 PM
Where can I find the VAT rate searching by tariffnumber (example 2106909880 - isotonic drink) I have 10 tariffnumber like this. Any online data base or link ?
Comment by Arjan Enneman on Tue, Apr 5th, 2016 at 4:34 PM
I am not aware of a database which shows the VAT rate based on the tariffnumber. But food and drinks fall under the 6% VAT rate unless the drinks contain alcohol in which case the VAT rate is 21%.
Comment by John on Thu, May 19th, 2016 at 3:12 PM
Is it true that they charge VAT on traffic tickets? Just got one that said euro 30 + 9 vat = 39. Seemed strange
Comment by Arjan Enneman on Mon, May 30th, 2016 at 3:11 PM
The 9 euro is not VAT but administration costs. Every traffic fine is increased with 9 Euro just to cover the costs of the preparation of the fine. Seems strange too though... Have been several discussions about this in the past, but the costs were never removed.
Comment by Lucie on Mon, Sep 19th, 2016 at 2:35 PM
What VAT rate should I charge for teaching a Pilates class (exercise) - is it 6%?. Thank you.
Comment by May on Wed, Sep 21st, 2016 at 10:09 AM
Where can find English information about the goods and services that fall under the 6% VAT? I‘m an artist, selling my original work and prints online.
Comment by Kevin on Wed, Oct 12th, 2016 at 8:52 PM
Are medical devices exempt from VAT? The device in question is for treating Parkinson‘s disease. Does it matter if the device is purchased or leased?
Comment by Arjan Enneman on Fri, Oct 28th, 2016 at 12:46 PM
VAT rate for Pilates classess is not immediately clear. 6% is applicable on active sports. What is an active sport...? The tax authorities give an example for Yoga lessons. If the Yoga is focused on improving your condition then 6% VAT rate is applicable. For other forms of Yoga the 21% rate is applicable. If the lessons are focused on building muscles then also the 21% rate is applicable.
Comment by Arjan Enneman on Fri, Oct 28th, 2016 at 12:58 PM
The sale of fine art objects created by the person who sells them is taxed with the low rate of 6%.
Comment by Arjan Enneman on Fri, Oct 28th, 2016 at 1:01 PM
Medical devices are not VAT exempted. Most medical devices fall under the 6% rate, but not all. To be certain which VAT rate is applicable the tax authorities can be contacted for their opinion.
Comment by Brando on Thu, Nov 17th, 2016 at 11:52 AM
Can you please confirm the VAT percentages on those expenses please? travel passes parking petrol hotel food and diners vehicle rentals Storage Piet Accounting fees many thanks
Comment by Arjan Enneman on Wed, Nov 30th, 2016 at 2:04 PM
Food is 6%, rest is 21%.
Comment by Albertina Marinelli on Wed, Feb 15th, 2017 at 5:44 PM
Hello, I‘m new here. i am setting my business as a proof reader, translator and writer here in Holland. Does anyone know what VAT rate I should apply my clients? Do I have any obligations towards the Dutch tax office like proving I joined a writers union or a have a professional journalist degree or licence? Thank you very much.
Comment by Arjan Enneman on Tue, Jun 20th, 2017 at 12:24 PM
The general VAT rate of 21% is applicable. Real journalist activities are exempted from VAT. The VAT on related expenses is then not deductible. Translating also falls under the 21 rate unless you translate entire books. To become a freelance writer you don‘t need to join a writers union nor need a journalist degree. Such degree may only be requested by possible clients.
Comment by Kaur on Mon, Jul 17th, 2017 at 7:51 AM
Hello, I have a webshop and ship products from NL to NL and other European countries. What VAT rate is applied on shipping costs?
Comment by Arjan Enneman on Thu, Aug 10th, 2017 at 2:14 PM
VAT rate on shipping costs follows the VAT rate on the product you ship. So if your product is taxed with 21% then also the shipping costs are taxed with 21%. If your product is not taxed with VAT (due to EU transaction) then there is no VAT on the shipping costs too. If you ship different products to your client at the same time which have different VAT rates then for the shipping costs the VAT rate of the product with the highest VAT rate must be used.
Comment by Peter Hurrell on Sat, Dec 2nd, 2017 at 1:06 PM
Does a VAT Rate of 21% apply to Consulting Engineering Services?
Comment by Arjan Enneman on Fri, Dec 15th, 2017 at 12:37 PM
Yes, consulting engineering services fall under the standard VAT rate of 21%
Security Code Security Code
Related Articles RSS Feed
There are no related articles for this article.