Supplying services

Services are only subject to VAT if you supply them in the Netherlands. There are special rules that determine where the service is provided. These rules apply in all EU countries.

You provide services to entrepreneurs

If you provide services to entrepreneurs, the service is often taxed in the country of your customer. This means that the customer declares the VAT in his own country. In that case, you reverse-charge the VAT to this entrepreneur.

For the services listed below, different rules apply as to where the service is taxed. Do you provide one of these services to entrepreneurs? And do you want to know where the service is taxed and who has to declare the VAT? Please contact the Tax Information Line for Non-resident Tax Issues.

Exempt services provided to businesses:

  • services relating to immovable property
  • services relating to granting access to events in the fields of culture, art, sports, science, leisure or education
  • rental of means of transport for short periods
  • passenger transport
  • restaurant or catering services

You provide services to private individuals

If you provide services to private individuals, you often have to declare the VAT in the country where your business is established. For the services listed below, different rules apply as to where the service is taxed. Do you provide one of these services to private individuals? And do you want to know where the service is taxed? Please contact the Tax Information Line for Non-resident Tax Issues.

Exempt services provided to private individuals:

  • transferring and granting copyright, patents, licensing rights, trademark rights and similar rights
  • refraining from exercising, in whole or in part, a business activity or a right referred to above
  • advertising services
  • services provided by consultants, engineers, lawyers or accountants and similar services 
  • data processing and information provision
  • provision of personnel
  • rental of movable property, with the exception of means of transport
  • financial services, insurance services and banking operations, with the exception of the rental of safe-deposit boxes
  • transport and transmission services via natural gas and electricity distribution systems (including granting access to these systems) and related services
  • rental of a means of transport
  • passenger or goods transport
  • restaurant or catering services
  • services relating to culture, art, sports, science, leisure or education
  • work on movable property, including inspections by experts
  • intermediary services in the name and at the expense of third parties
  • services relating to immovable property
  • activities relating to goods transport, such as loading, unloading, internal transport and similar services

Digital services

Do you provide digital services to individuals, such as telecommunications, broadcasting and electronic services? And do you want to know where those services are taxed? Please go to Digital services.

One Stop Shop for VAT returns

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 company is established.

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