Exemptions

Some goods and services are exempted from VAT. In case of an exemption you will pay no VAT and you can deduct no VAT. You are not able to claim refund of the VAT charged over costs and investments that relate to exempted goods and services. The following goods and services are exempted from VAT:

  • letting or selling immovable property, which is more than 2 years old
  • education
  • healthcare services
  • sports organisations and sports clubs
  • services supplied by socio-cultural institutions
  • financial services and insurances
  • childcare
  • care services and home care
  • services supplied by composers, writers and journalists
  • fundraising activities

The agricultural scheme applies to agricultural and livestock farmers, market gardeners and foresters. The goods and services supplied by these entrepreneurs are also exempted from VAT. Further information about this can be found under the information given for Dutch entrepreneurs: Landbouwregeling (only available in Dutch).

An extensive list of exempted professions, goods and services can be found in the information for Dutch entrepreneurs under Vrijstellingen (only available in Dutch).

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