Esta guía ofrece una visión general del IVA en los Países Bajos, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de los Países Bajos.
Los Países Bajos fueron uno de los primeros países en adoptar el cumplimiento e-invoicing en los contratos gubernamentales.
Las empresas extranjeras que incurran en IVA por gastos elegibles en los Países Bajos pueden solicitar su devolución.
¿Haces negocios en los Países Bajos? Tendrás que cumplir con las directivas de la UE sobre el IVA y las regulaciones locales de los Países Bajos.
Las empresas que alcancen el umbral deben registrarse, mientras que aquellas que se encuentren por debajo pueden hacerlo voluntariamente en virtud de la Ley del IVA neerlandesa.
Los Países Bajos siguen las normas del sistema común del IVA (SCA) de la UE. Las empresas que prestan servicios digitales (por ejemplo, alojamiento de sitios web, software, medios digitales) deben aplicar el tipo de IVA basado en la ubicación del consumidor, utilizando a menudo el sistema OSS para los servicios transfronterizos.
La mayoría de los gastos empresariales suelen ser reclamables en una devolución del IVA de los Países Bajos, excepto los siguientes gastos no reclamables: comida, bebida y servicios de restauración, gastos de entretenimiento y alquiler de vehículos durante más de 30 días. También hay que tener en cuenta que los gastos de vehículo (excepto el combustible) suelen ser reclamables solo en un 84 %, a menos que el solicitante pueda demostrar que el vehículo se utilizó exclusivamente con fines empresariales.
No se requieren copias originales para la devolución del IVA en los Países Bajos, y se pueden presentar fotocopias.
Las devoluciones trimestrales del IVA neerlandés en virtud de la Octava Directiva y la Decimotercera Directiva deben superar los 400,00 EUR. Las devoluciones anuales del IVA neerlandés en virtud de la Octava Directiva y la Decimotercera Directiva deben superar los 50,00 EUR.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
