VAT relating to services

You supply a service if you are paid for a service that is not the supply of goods. For example, if you:

  • transport goods or people
  • organise musical or theatrical performances
  • grant licence agreements
  • carry out advisory duties
  • work as a lawyer or accountant
  • carry out repairs or maintenance duties
  • deliver digital services (telecommunication, broadcasting and electronic services)

You provide services to entrepreneurs

If your customer is a business established in the Netherlands, the VAT is often reverse charged to the person receiving the service. This means that your customer pays the VAT and not you. You therefore only pay Dutch VAT if the service is taxed in the Netherlands and if the VAT cannot be reverse charged to you customer.

You provide services to private individuals

Do you provide services to private individuals for which you have to pay VAT in the Netherlands and in other EU countries? If your company is established outside the EU, you may be able to use the non-Union scheme. If so, you use the One Stop Shop for VAT returns and payments for these services in all EU countries in one go.

If your company is established in an EU country other than the Netherlands, you may be able to use the Union scheme. Check with the tax authorities in the country where your business is established.

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