see also :
VAT compliance in the Netherlands
Intrastat compliance in the Netherlands
Import without VAT in the Netherlands

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – standard rate : 21.00 %
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 21.00 %
      Agricultural inputs
    • VAT – N/A (not applicable) : %
      Cut flowers and plants for decorative use
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – reduced rate : 9.00 %
    • VAT – standard rate : 21.00 % Foodstuffs for animal consumption
      Cut flowers and plants for food production
    • VAT – reduced rate : 9.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 21.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 21.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 21.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – reduced rate : 9.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – reduced rate : 9.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – reduced rate : 9.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – standard rate : 21.00 %
      Footwear – Children
    • VAT – standard rate : 21.00 %
      Footwear – Adult
    • VAT – standard rate : 21.00 %
      Furs
    • VAT – standard rate : 21.00 %
      children nappies
    • VAT – standard rate : 21.00 %
      clothing – Adults
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 21.00 %
      Petroleum products – Heating oil
    • VAT – standard rate : 21.00 %
      Petroleum products – LPG
    • VAT – standard rate : 21.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 21.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % Drugs as defined in Article 1, paragraph b of the Medicines Act, contraception, infusion and inhaled gases intended for medical purposes; veterinary medicine, with the exception of veterinary medicinal products for in vitro use; cotton wool, bandages, gauze, adhesive, bandages, tampons, splints and similar setting items which are clearly intended for medical purposes, as well stocked first aid kits, sanitary napkins, maternity mattresses and incontinence products

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 21.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 21.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – standard rate : 21.00 %
      Energy products – Electricity
    • VAT – standard rate : 21.00 %
      Energy products – Firewood
    • VAT – standard rate : 21.00 %
      Energy products – Natural gas
    • VAT – standard rate : 21.00 %
      Energy products – Timber for industrial use
    • VAT – standard rate : 21.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – out of scope : %
    • VAT – standard rate : 21.00 % If the collection concerns industrial waste, both private enterprises and public authorities must charge a rate of 21%
    • VAT – standard rate : 21.00 % Collection of domestic waste and street cleaning is a service that is carried out by the public authorities. A levy will only be imposed on services carried out by a private enterprise which is called in by the public authorities. There will be no levy imposed toward citizens
      Treatment of waste and waste water
    • VAT – standard rate : 21.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 21.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – standard rate : 21.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by rail
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by road
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by sea
    • VAT – reduced rate : 9.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – reduced rate : 9.00 %
      International transport of passengers – by rail
    • VAT – reduced rate : 9.00 %
      International transport of passengers – by road
    • VAT – reduced rate : 9.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Bars and cafés
    • VAT – reduced rate : 9.00 %
      Restaurant and catering services (as listed in annex III)
    • VAT – reduced rate : 9.00 % Alcoholic beverages are subject to the standard rate
      Take Away
    • VAT – reduced rate : 9.00 %
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Bars and cafés – night clubs
    • VAT – reduced rate : 9.00 %
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 21.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – reduced rate : 9.00 %
    • VAT – standard rate : 21.00 % Including electronic newspapers.
      Periodicals (as listed in annex III)
    • VAT – reduced rate : 9.00 %
    • VAT – standard rate : 21.00 % Including electronic periodicals.
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 21.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – standard rate : 21.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 21.00 %
      Construction work on new buildings
    • VAT – standard rate : 21.00 %
      Supplies of new buildings
    • VAT – standard rate : 21.00 %
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % Insulating, painting, plastering and decorating houses older than 2 years
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % The introduction of energy-saving materials on floors, walls and roofs of private dwellings which are in use for more than 2 years (with the exception of materials which account for part of the value of the service supplied); painting and plastering of private dwellings that are in use for more than 2 years

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – reduced rate : 9.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – standard rate : 21.00 %
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % Invalid carriages and disabled crutches; stand-up chairs; artificial limbs, namely: arm, hand, leg and foot prostheses; tools that are specifically designed for the fixation of a non- or poorly functioning hand; leg braces, trusses, and artificial joints; artificial eyes, breast, nose and larynx implants; surgical engraftment prostheses; cardiovascular and muscle stimulators; hearing aids and other pointing devices that are specifically designed by ministerial regulation or intended for the exclusive personal use by deaf and hearing impaired; orthopaedic footwear; devices specifically designed for the extraction of medical compression stockings; size orthopaedic corsets; parts and accessories; tools tend to be used in the self-diagnosis of blood sugar; measuring equipment and accessories for self-diagnosis of the clotting time of blood; catheters; urine bags; allergen-proof covers; anti-decubitus mattresses; portable external infusion pumps; oxygen concentrators with accessories and specially designed for personal use mobile carts.
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
    • VAT – standard rate : 21.00 %
      Social housing (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – exempted : %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
    • VAT – standard rate : 21.00 %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – exempted : %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 9.00 %
      E-books
    • VAT – standard rate : 21.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 9.00 %
      Jewels
    • VAT – standard rate : 21.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %
      Books (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Taxation of works of art, collector’s items and antiques
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % Including collections and collector’s pieces of anatomical, historical, archaeological and palaeontological interest.
      Admission to amusement parks (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 9.00 %
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Admission to sporting events (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 9.00 %
      Travel Agency
    • VAT – margin scheme : %
    • VAT – standard rate : 21.00 %
      TV licence (as listed in annex III)
    • VAT – exempted : %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Services supplied by lawyers
    • VAT – standard rate : 21.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES