Calculating VAT

If you supply goods or services in the Netherlands then you will not always be required to charge VAT. For example, if you are involved with an exemption or the reverse-charge mechanism. This must be shown clearly on the invoice. If you are required to charge VAT, then there are 3 different VAT tariffs.

When should you charge VAT?

The payment for goods or services that you supply is generally made up from different parts. In case of taxable goods or services then you will charge VAT over the total amount that you charge your customer. The total amount includes delivery costs, travel costs, telephone charges, packaging costs (except for deposits) and suchlike.

Import into the Netherlands from another EU country

Do you import goods into the Netherlands from another EU country (intra-Community acquisition)? Then you must charge VAT over the amount charged to you by the supplier. If this amount is not given in euro, then you must convert the amount into euros.

To enable conversion there are 2 kinds of rates to choose from:

• The latest listed selling rate at the time when VAT is payable.
• The exchange rate, at the time when VAT is payable, which is the latest made available by the European Central Bank. That rate is available at ecb.europa.eu

Import into the Netherlands from a non-EU country

Do you import goods into the Netherlands from a non-EU country? Then the VAT will be calculated by Customs. If the invoice is in a foreign currency, then this must be converted into euro for the import declaration at the Customs Administration. Use the Exchange rate calculation tool (only available in Dutch).