There are 3 VAT tariffs in the Netherlands:
- 0% tariff
- 9% tariff
- 21% tariff
The 0% tariff applies to (foreign) entrepreneurs who conduct business in foreign countries from the Netherlands. This mainly involves the supply of goods from the Netherlands to another EU country. However, the 0% tariff also applies to some services that are provided in the Netherlands. These are services related to cross-border transactions, such as services for the international carriage of goods or work on goods that are exported to non-EU countries. The 0% tariff also applies to the international transport of passengers. Further information about the 0% tariff can be found under Exporting from the Netherlands to other EU countries: intra-Community supply and Exporting from the Netherlands to non-EU countries. Application of the 0% tariff means that you still retain the right to deduct VAT.
The 9% tariff is also called the low tariff. This tariff is applied to many common products or services, such as food and drink, agricultural products and services, medicines, books, daily newspapers and magazines.
An extensive list of goods and services for which the 9% tariff applies is given with the information for Dutch entrepreneurs under Tarieven en vrijstellingen (only available in Dutch).
The 21% tariff is also called the high or general tariff. Is there no reason for an exemption, the reverse-charge mechanism, the 0% tariff or the 9% tariff? Then you must charge 21% VAT.