A VAT Refund Netherlands Guide

How to get VAT Refunds from A VAT Refund Netherlands Guide for your business

オランダでのビジネスチャンスをお探しですか?オランダのVATとその規則についてもっと知るために読んでください。
以下は、オランダにおけるVAT還付対象経費の種類、VAT税率、申請締切日、還付申請期間を記載した、VAT還付申請の詳細情報です。
オランダ|円形フラッグの視覚装置

Where is your company based?

EU

BASED BUSINESSES

euマップ トランスペアレント|VAT IT|付加価値税還付金オランダガイド

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from A VAT Refund Netherlands Guide under the EU VAT Refund Directive.

NON-EU

BASED BUSINESSES

non euマップ トランスペアレント|VAT IT|付加価値税還付金オランダガイド

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from A VAT Refund Netherlands Guide under the 13th Directive.

The Netherlands VAT Rates:

In 1969, the Netherlands became one of the earliest European countries to introduce a value-added tax (VAT). The Dutch VAT or value added tax (known locally as the BTW) started at a standard rate of 12% before increasing to 17.5% a few years—just above the minimum 15% rate for members of the European Union. Rates fluctuated around the 17.5% mark for close to 15 years.

Since the 1990s, the Dutch standard value added tax or VAT rate has risen by a few percentage points every decade or so, with brief declines during times of economic crisis. The most recent increase occurred in 2012. As of 2022, the Netherlands’ standard Dutch VAT rate of 21% still falls slightly above average compared to neighboring countries.

Current Rates in The Netherlands

The Netherlands uses a three-tier system of VAT rates: standard, reduced, and zero-rate. The details of each category are as follows:

  • Standard (21%) – The standard rate covers all goods and services that don’t fall under the other two categories. The vast majority of products fall at 21% Dutch tax rates.
  • Reduced (9%) – On January 1, 2019, the government increased the reduced VAT rate from 6% to 9%. Reduced goods and services include essential supplies like agricultural products, food and beverage, medicine, books, magazines, and newspapers. This rate also covers hairdressing, renovations and repairs, the use of sports facilities, and admission to cultural events.
  • Zero (0%) – Most zero-rated items have ties to international commerce. For example, international transportation via air or sea is VAT-free, as are exported goods.

How to Pay VAT Bill in The Netherlands

The Netherlands offers three payment schedules for foreign entities to complete their VAT returns:

  • Monthly – If you file monthly, your return will be due on the last day of the month, two months after a sale. For example, VAT from September will be expected by November 30.
  • Quarterly – Quarterly payments follow a similar “two months later” schedule. First-quarter returns are due by May 31; second-quarter returns are due by August 31; third-quarter returns are due by November 30; fourth-quarter returns are due by February 28. Quarterly returns are the most common.
  • Annually – If you submit your VAT returns annually, the due date is March 31 of the following year.

Conveniently, the Dutch Tax and Customs Administration will inform you which schedule you need to follow.

Since 2014, the Dutch Tax and Customs Administration has required all foreign businesses to submit their returns online. To fill out the form, you must first register with Mijn Belastingdienst Zakelijk and then log into your account, through which you can also make payments.

The Netherlands VAT Compliance

To comply with VAT rules and regulations in the Netherlands—and receive refunds when owed—one must:

  • Maintain complete and accurate records and accounts for seven years
  • Invoice customers for goods and services on time
  • Include all required information on every invoice, such as VAT number and invoice number
  • Use official currency conversion rates

For more information about how to receive a VAT refund, Netherlands VAT laws, and VAT compliance support, contact VAT IT today.

____________________________

Sources

Organisation for Economic Cooperation and Development. Consumption Tax Trends – Netherlands. https://www.oecd.org/tax/consumption/consumption-tax-trends-netherlands.pdf

Government of the Netherlands. VAT rates and exemptions. https://www.government.nl/topics/vat/vat-rates-and-exemptions 

 Tax and Customs Administration. Latest date for receipt of VAT [BTW] return and payment for entrepreneurs not based in the Netherlands. https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/latest_date_for_receipt_of_vat_btw_return_and_payment_for_entrepreneurs_not_based_in_the_netherlands

Tax and Customs Administration. Invoice requirements. https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_administration/invoice_requirements 

Which countries have reciprocity with A VAT Refund Netherlands Guide?

全ての国が還付請求可能です

VAT還付申請における互恵主義の詳しい説明はこちらをご覧ください。

What expenses are claimable in A VAT Refund Netherlands Guide?

ENTERTAINMENT & HOSPITALITY

play 001|VAT IT|VAT還付オランダガイド

エンターテイメント

0%
ベッド001|VAT IT|VAT還付オランダガイド

ホテルと宿泊施設

6%
eat 001|VAT IT|VAT還付オランダガイド

レストラン

0%

EVENTS

マイク001|VAT IT|VAT還付オランダガイド

国際会議・展示会・イベントなど

21%
コンベンション001|VAT IT|VAT還付オランダガイド

トレーニング、セミナー

21%

GENERAL EXPENSES

グッズ001|VAT IT|VAT還付オランダガイド

品物

21%
会社案内001|VAT IT|VAT還付オランダガイド

親子会社間請求

21%
chair 001|VAT IT|VAT還付オランダガイド

事務所経費

21%
megaphone 001|VAT IT|VAT還付オランダガイド

マーケティングコスト

21%
docs 001|VAT IT|VAT還付オランダガイド

プロフェショナル費用、買掛金請求

21%

TRAVEL RELATED

カー001|VAT IT|VAT還付オランダガイド

レンタカー

21%
fuel 001|VAT IT|VAT還付オランダガイド

ガソリン

0%
鉄道001|VAT IT|VAT還付オランダガイド

公共交通機関

9%
| VAT IT|VAT還付オランダガイド

タクシー

9%

Additional Information

How far back can your business claim VAT from A VAT Refund Netherlands Guide?
前年から5年前まで
What’s the foreign VAT deadline in A VAT Refund Netherlands Guide?
毎年6月30日(インボイス日付の暦年の末日から6か月以内)
How long does it take to receive a VAT refund from A VAT Refund Netherlands Guide?
申請内容や、税務当局の状況にもよりますが、10カ月ほどかかります。

Need help with your VAT refund from A VAT Refund Netherlands Guide?

当社にお任せください。20年以上にわたり、企業の海外VAT還付をサポートしてきた当社には、貴社の還付金を迅速に処理するための知識と技術があり、VAT税務当局からの不測の問い合わせに対応します。

各国のVATガイドをダウンロードしてください。申請期限にお気をつけください。

vatitヘッダーロゴ|VAT IT|VAT還付オランダガイド