VAT Returns – Netherlands

Netherlands

VAT Name :
Omzetbelasting (BTW, btw, OB, ob)

VAT Number Format :
123456789B01 (12 characters. The tenth character is always B.)

VAT Information Offices :
Belastingdienst/Kantoor Buitenland, Kloosterweg 22, Postbus 2865, 6401 DJ Heerlan

RATES

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
9%ReducedFoodstuffs; Supplements and substitutes; Live animals,seeds and plants for foodstuffs (some exceptions); Water; Certain medicines; Certain list of medical equipment; Public transport; Books; Newspapers and periodicals; Admission to shows, theatres, and circuses; Certain renovations and repairs inc architect services on dwellings older than 2 years; Cleaning in households; Agricultural; Hotel accommodation; Restaurant and catering; Sporting events; Sporting facilities; Certain repair services; Hairdressing; Gas heating of greenhouses; Imports of works of art; Art supplied by creator
0%ZeroSea vessels and aircraft, and related goods; International transport by sea going vessels; Use of export facilities; Taxation of gold coins

EXEMPTIONS

  • Letting or selling of immovable property which is more than 2 years old
  • Education
  • Healthcare services
  • Sports organisations and sports clubs
  • Financial and insurance services
  • Services supplied by socio-cultural institutions
  • Childcare services
  • Care and homecare services
  • Composers, writers and journalists
  • Fundraising activities
  • Certain supplies under agricultural scheme

THRESHOLDS

Registration Threshold : Nil
Distance Selling Threshold : EUR 100.000
Dispatches : EUR 1.200.000
Arrivals : EUR 1.000.000
Intra-Community Acquisition Threshold : EUR 10.000
VAT Free Shopping for Tourists : EUR 50

PENALTIES

Late Filing : Not applied provided payment made. Max EUR 131 can be charged, often only 50% assessed
Late Payment : 3% of the VAT due with max amount of EUR 5.278 and min amount of EUR 50
Late registration : possible max amount of EUR 5.278

Other :
– EC Sales Lists – 1st late return: EUR 132, subsequent late returns: EUR 264 – EUR 1.320
– Intrastat – late filings: potential fines up to EUR 4.920
– Penalties may apply in cases of tax fraud, evasion, etc.

DEADLINES

Assessment Period : 5 years
Standard Tax Period : Quarterly

Monthly filing if requested or by tax authority
Yearly – if annual turnover < EUR 1.883 or where the annual amount of intra-EC sales or acquisitions is < EUR 10.000

EC Sales Lists filing – monthly submitted by last working day following the reporting period
Intrastat filing – 10th working day following reporting period