This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
VAT Standard rate:
VAT Reduced rate:
You can apply a reduced rate of 9% for the following products:
- agricultural products
- medicines and auxiliary products
- art, collectibles, and antiques
- books and periodicals
You can apply the 0% rate for the following deliveries:
- goods that you deliver abroad
- goods that have not yet been imported
- goods that you supply to the VAT warehouse or on it
- supply of ships and aircraft
- excise goods
See the summary of the EU VAT rates
If goods or services were used to make taxable supplies in the Netherlands, VAT in input invoices might be credited. Examples include:
– you bought goods from an entrepreneur in another EU country or you were transferred VAT
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.