Having a Dutch BV will have the unavoidable consequence of filing the quarterly Dutch VAT declaration. Every Dutch BV has a mandatory of filing the VAT declaration over every past quarter of a year.
BV24 offers you a very competitive Dutch VAT declaration service during your start-up period. This means that if you are not completely into business yet we are able to file your VAT declaration for you at a special fee of only € 75,- per quarter (with a maximum of 50 invoices per quarter). By choosing this Dutch VAT service you will have the guarantee of spending all your effort into making your business successful and not to be worried about all the tax matters in the start-up period. A comforting idea!
After your start-up period we are also happy to assist you with your Dutch VAT declarations at Tax & Service Solutions where we are able to offer you a business accounting services starting at only € 66,- per month.
Below you will find more information about the Dutch VAT system.
The Dutch tax system has 3 types of tax rates when it comes down to VAT taxes:
- The 0% VAT rate applies to (remote) businesses which trade or do business outside the Netherlands. This usually involves the supply of products from the Netherlands to another EU nation. This may also be the case with several kinds of services in the Netherlands. These are services related to cross-border transactions, such as services for the international transport of goods or work on goods that are exported to non-EU countries. The 0% levy additionally applies to the universal transport of individuals.
Use of the 0% duty implies that regardless of this rate you will keep the privilege to deduct VAT.
- The 6% VAT rate is also called the low rate. This rate is applicable for many common products or services, such as food and drink, agricultural products and services, medicines, books, daily newspapers and magazines etc.
- The 21% VAT rate is also called the high or general rate. Is there is no reason for an exemption(*), the reverse-charge mechanism (see website Dutch tax authorities), the 0% tariff or the 6% tariff? In that case you must charge 21% VAT.
(*)Some goods and services are free and fully exempted from VAT. In case of an exemption you will pay no VAT and you can deduct no VAT. You are not able to claim refund of the VAT charged over costs and investments that relate to exempted goods and services. The following goods and services are exempted from VAT:
- letting or selling immovable property, which is over 2 years old
- sports organisations and (amateur)sports clubs
- services supplied by socio-cultural institutions
- financial services and insurances (like mortgage brokers and insurance brokers
- care services and home care
- services supplied by composers, writers and journalists
- fundraising activities
The extensive list of exempted professions, goods and services can be found in the information for Dutch entrepreneurs on the website of the belastingdienst under Vrijstellingen (this information is only available in Dutch).
If you purchase goods or services in the Netherlands then you will receive an invoice from your supplier. This invoice has a mandatory of requirements. Every invoice you receive must have the following data:
- the name and address of the supplier
- the VAT number of the supplier
- your name, address, KvK number and VAT number
- the number of the invoice
- the date of the invoice
- the date on which the goods or services were supplied
- the quantity and type of goods supplied
- the nature and type of services supplied
Invoices must also include the following information for every VAT rate or exemption:
- the price per piece or unit, excluding the VAT
- any reductions that are not included in the price
- the VAT rate that has been applied for
- The price excluding VAT
- in case of advance payment: the date of payment, if this is different from the invoice date
- the total VAT amount specified by rate.
In some cases your VAT number must also be included on the invoice. This is applicable for export of goods to other EU countries and for several services involved thereby, such as transport services. Your VAT identification number must also be included on the invoice in cases of reverse-charging.
Please note that when you reverse charge VAT to another company inside the EU to check their VAT number at every time. If it turns out the VAT number is incorrect you might face to pay the VAT yourself after all.