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

Whether you will be required to pay VAT relating to these services depends on the question whether you supply the service in the Netherlands. If that is the case then usually you will be required to pay VAT in the Netherlands.  The VAT is often reverse-charged to the person receiving the service. Therefore you only pay the Dutch VAT if you supply a service in the Netherlands and if the VAT cannot be reverse-charged to your client.

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