Dutch VAT (btw in everyday Dutch, omzetbelasting in the statute) is 21 percent by default, 9 percent for the supplies in Table I and 0 percent for those in Table II (art. 9 Wet OB). The one 2026 change: overnight accommodation moved from 9 to 21 percent on 1 January 2026, while culture, media and sport stayed at 9.
Every entrepreneur charges it, whatever the legal form: a BV, an NV, a foundation or an association can be an entrepreneur for VAT (business.gov.nl). A BV with no VAT number yet starts with registration, set out on the VAT registration page. This guide takes the company from there: the rates by Table post, who owes the tax, the return cycle and its 2026 dates, the cost of being late, and the small businesses scheme.
What are the VAT rates in the Netherlands in 2026?
The Wet op de omzetbelasting 1968 (Turnover Tax Act 1968, Wet OB) taxes supplies of goods and services made in the Netherlands by an entrepreneur acting as such for consideration, intra-Community acquisitions and imports (art. 1). Article 9(1) sets the tax at 21 percent. Article 9(2)(a) sets 9 percent for the supplies listed in Table I, and article 9(2)(b) sets nil for those in Table II.
The Belastingdienst's English pages call 21 percent the "high or general tariff" and 9 percent the "low tariff". The 21 percent rate is the default: it applies to everything that is not exempt, not reverse-charged and not at 0 or 9 percent (Belastingdienst, VAT tariffs, checked on 3 October 2026). No Dutch rate is 23 percent: the standard rate is 21.
To find the VAT inside a price that already includes it, take 21/121 of the price at the general rate and 9/109 at the low rate. A gross price of EUR 121 at 21 percent contains EUR 21 of VAT.
The three Dutch VAT rates in 2026, with the article of the Turnover Tax Act that sets each. Sources: wetten.overheid.nl and the Belastingdienst.
| Rate | Dutch name | What it covers | Article | Source |
|---|---|---|---|---|
| 21 percent | algemeen tarief (general rate), the "high or general tariff" | everything not exempt, not reverse-charged and not at 0 or 9 percent: the default | art. 9(1) Wet OB | Wet OB; Belastingdienst |
| 9 percent | verlaagd tarief (reduced rate), the "low tariff" | the goods and services listed in Table I | art. 9(2)(a) Wet OB | Wet OB; Belastingdienst |
| 0 percent | nultarief (zero rate); the statute says "nihil" | the supplies listed in Table II, on conditions set by order in council; the right to deduct input VAT is kept | art. 9(2)(b) Wet OB | Wet OB; Belastingdienst |
What is taxed at the 9 percent rate?
Table I of the Wet OB lists the 9 percent supplies post by post. Food and drink for human consumption are at 9 percent, but alcoholic drinks are excluded from that post: groceries are at 9 percent, alcohol is not. Food served for consumption on the premises in hotels, cafes, restaurants and guesthouses is also at 9 percent; the drinks served with it follow their own rate. Medicines and passenger transport are summarised below in our words, not quoted.
Floriculture is at 9 percent today, but it is one of the two items the government has proposed to move to 21 percent in 2028 (see the 2026 changes below). The accommodation post, b.11, lapsed in the consolidation in force on 1 January 2026: overnight stays are no longer on the list.
What is taxed at 9 percent in 2026, by post of Table I of the Turnover Tax Act. Source: Wet OB, consolidation in force from 1 January 2026.
| Post | What is at 9 percent | Source |
|---|---|---|
| a.1 | food and drink for human consumption; alcoholic drinks excluded | Wet OB, Table I |
| a.6 | medicines within the Geneesmiddelenwet (Medicines Act) that hold a marketing authorisation | Wet OB, Table I |
| a.30 | books on any physical carrier; dailies, weeklies and magazines appearing at least three times a year | Wet OB, Table I |
| b.21 | supplying or lending those publications electronically, and access to news websites, unless mainly advertising, video or music | Wet OB, Table I |
| b.3 | the opportunity to practise sport and to bathe | Wet OB, Table I |
| b.7 | services of hairdressers | Wet OB, Table I |
| b.8 | painting and plastering of homes more than two years after first occupation | Wet OB, Table I |
| b.12 | food (post a.1) served for consumption on the premises in hotels, cafes, restaurants and guesthouses; drinks follow their own rate | Wet OB, Table I |
| b.14, b.17 | admission to circuses, zoos, public museums, music and theatre performances, cinemas, sports events and amusement parks; performances by performing artists | Wet OB, Table I |
| b.9 | passenger transport by ship, coach, public transport and taxi; domestic air transport only for balloons and ambulance aircraft | Wet OB, Table I |
| a.48 | floriculture: bulbs, flowers, plants, nursery products (proposed to move to 21 percent in 2028) | Wet OB, Table I; Belastingplan 2027 proposal |
| b.11 | the former accommodation post: lapsed in the consolidation in force on 1 January 2026 | Wet OB, Table I |
What is taxed at 0 percent, and what is exempt?
Both the 0 percent rate and an exemption mean that no VAT appears on the invoice. They are still different things in law, and the next section explains why the difference matters for a BV's costs.
The 0 percent supplies are in Table II of the Wet OB. The one most founders meet is the export of goods out of the EU, where the accounts must show that the goods actually left the EU (business.gov.nl). An intra-Community supply of goods to a business in another member state is also at 0 percent; the check of the customer's VAT number that goes with it is covered with VAT registration, not in this guide.
The exemptions are in article 11 of the Wet OB; the second table sets them out with the official English list (business.gov.nl, VAT rates and exemptions).
What is taxed at 0 percent, by post of Table II of the Turnover Tax Act. Sources: Wet OB and business.gov.nl.
| Post | What is at 0 percent | Condition | Source |
|---|---|---|---|
| a.2 | goods exported out of the EU (not ship and aircraft supplies in the Netherlands) | the accounts must show the goods actually left the EU | Wet OB, Table II; business.gov.nl |
| a.6 | intra-Community supply: goods transported to another member state where the acquisition is taxed | the customer's VAT number check (covered with VAT registration) | Wet OB, Table II |
| b.3 | passenger transport by sea-going ship or aircraft where departure or destination is outside the Netherlands | none stated in the post | Wet OB, Table II |
| a.10 | solar panels supplied for installation on or next to homes | none stated in the post | Wet OB, Table II |
What is exempt from Dutch VAT under article 11 of the Turnover Tax Act, with the official English summary. Sources: Wet OB and business.gov.nl.
| Exemption | Scope | Source |
|---|---|---|
| Immovable property | supply exempt, except new buildings within two years of first occupation and building land; letting exempt, except short stays in the hotel, guesthouse, camping and holiday business, parking and safes; option to tax for business tenants with (almost) full deduction | art. 11(1)(a), (b) Wet OB |
| Health care | services of medical and paramedical professions regulated under the BIG Act, within their field | art. 11(1)(g) Wet OB |
| Credit and payments | granting and negotiating credit; giro, deposits, payments, transfers, cheques (debt collection excluded) | art. 11(1)(j) Wet OB |
| Insurance | insurance and reinsurance, with the related services of brokers and agents | art. 11(1)(k) Wet OB |
| Education | regulated education and closely related services | art. 11(1)(o) Wet OB |
| The official English list | healthcare, care and home care, childcare, education, financial services and insurance, fundraising, houseboat berths, immovable property over two years old, non-profit sports clubs | business.gov.nl |
Zero-rated or exempt: why does the difference matter for a BV?
The difference is the right to deduct input VAT, the VAT the BV pays on its own purchases. At 0 percent the business keeps that right (Belastingdienst, VAT tariffs): it charges no VAT, files its returns, and reclaims the VAT on its costs.
An exempt business charges no VAT, files no VAT return and deducts nothing (business.gov.nl). That follows from article 15(1) Wet OB: input VAT is deductible only in so far as the purchases are used for taxed transactions (belaste handelingen), and an exempt supply is not one. The VAT on the BV's own purchases then stays a cost.
There is one exception: exempt financial services or insurance supplied to customers outside the EU keep the deduction. For a BV whose income is financial services, letting of property or education, the mechanical result is that its VAT position is decided by the exemption, not by the rate.
- No VAT on the invoice
- Files VAT returns
- Deducts input VAT (Belastingdienst, VAT tariffs)
- No VAT on the invoice
- No VAT return
- No deduction (business.gov.nl; art. 15(1) Wet OB)
- Exception: financial services or insurance to customers outside the EU keep the deduction (business.gov.nl)
What changed in 2026, and what is proposed for 2028?
One thing changed on 1 January 2026, and it was not a general rate rise. Overnight accommodation (logies) in hotels, guesthouses and holiday businesses for a short period moved from 9 to 21 percent (Belastingdienst, accommodation, checked on 3 October 2026; business.gov.nl says the same). A payment made in 2025 for a stay in 2026 or later is taxed at 21 percent.
The 21 percent rate also reaches holiday homes, static caravans, boat cabins, short-stay lets and hospital guest rooms, and the utilities, laundry and parking supplied with a stay (table below).
Culture, media and sport kept the 9 percent rate. The Tax Plan 2025 (Belastingplan 2025) had planned to raise them too; the amending act, the Wet behoud verlaagd btw-tarief op cultuur, media en sport, withdrew that increase, so books, e-publications, cinemas, performers and sport are still at 9 percent (Kamerstuk 36814, nr. 3). Only accommodation went up.
For 2028, the Tax Plan 2027 (Belastingplan 2027) of 15 September 2026 proposes moving floriculture and hot-air ballooning from 9 to 21 percent (Rijksoverheid, Belastingplan 2027). It is a proposal, not law, and the government's own page says the plans may still change in parliament.
Dutch VAT changes in force since 1 January 2026, and the one proposal for 2028. Sources: Belastingdienst, Kamerstuk 36814 and Rijksoverheid.
| Date | Change | Status | Source |
|---|---|---|---|
| 1 January 2026 | overnight accommodation in hotels, guesthouses and holiday businesses for a short period: 9 to 21 percent | law, in force | Belastingdienst; business.gov.nl |
| 1 January 2026 | a payment made in 2025 for a stay in 2026 or later is taxed at 21 percent | law, in force | Belastingdienst |
| 1 January 2026 | also at 21 percent: holiday homes, static caravans, boat cabins, seasonal letting, furnished homes let to short-stay operators, hospital guest rooms; gas, electricity, water, sanitary facilities, laundry and parking supplied with accommodation | law, in force | Belastingdienst |
| 1 January 2026 | culture, media and sport (books, e-publications, cinemas, performers, sport) kept at 9 percent; the Tax Plan 2025 increase for them was withdrawn | law, in force | Kamerstuk 36814, nr. 3 |
| 2028 | floriculture and hot-air ballooning from 9 to 21 percent | proposal of 15 September 2026 (Belastingplan 2027); may change in parliament | Rijksoverheid |
Who charges Dutch VAT, and when does the reverse charge apply?
Under article 7(1) Wet OB an entrepreneur (ondernemer) is anyone who independently carries on a business. There is no turnover test, and the legal form makes no difference. Entrepreneurs established in the Netherlands that are intertwined financially, organisationally and economically can be treated as one VAT group (fiscale eenheid for VAT, art. 7(4)) by decision of the inspector; that VAT group is separate from the fiscal unity for corporate income tax.
The entrepreneur who makes the supply owes the tax (art. 12(1)). The reverse charge (verleggingsregeling) shifts it: where the supplier is not established in the Netherlands, the VAT is levied from the Dutch-established entrepreneur or body that receives the supply (art. 12(3)). For a founder whose business is abroad and who supplies a Dutch company, the reverse-charged invoice looks like this (business.gov.nl):
- No Dutch VAT shown on the invoice.
- The words "VAT reverse-charged" on the invoice.
- The customer's VAT identification number (btw-id); what a Dutch VAT ID looks like is in our VAT number overview.
- No VAT printed by mistake: under article 37 Wet OB, VAT shown on an invoice is owed from the moment the invoice is issued, even where it was not due.
A non-EU company's own Dutch VAT position, including when a non-EU company needs a Dutch fiscal representative, is a separate question from the reverse charge and is not covered here.
No VAT number for your BV yet? We prepare the registration file the Belastingdienst asks for.
How does a BV get input VAT back?
A BV recovers input VAT through its VAT return. The VAT charged to the BV on its purchases, on intra-Community acquisitions and on imports is deducted from the VAT it owes on its own supplies (art. 2 Wet OB), in so far as the purchases are used for taxed transactions (art. 15(1)). Where the deductible VAT in a period is higher than the VAT due, the difference is refunded on request (art. 17).
An intra-Community acquisition, goods bought from a supplier in another member state, is reported in section 4b of the Dutch return and deducted as input VAT in section 5b of the same return (Belastingdienst, filing a VAT return). The Belastingdienst warns that paper returns, supplementary statements and refund requests may take longer because of processing backlogs. No refund time is published, so this guide states none.
How often does a BV file a VAT return, and when is it due in 2026?
Article 14(1) Wet OB has the tax paid on a return per period.
The return period and the annual letter
The Belastingdienst sets the return period (aangiftetijdvak): monthly, quarterly or yearly, with quarterly the most common (business.gov.nl). Each year it sends an annual letter (aangiftebrief) before the end of the first period, listing the periods and their dates, and a new letter when the period changes.
Yearly filing is closed to a BV. It needs less than EUR 1,883 VAT a year and a natural person or a partnership of natural persons, among other conditions, and a BV is neither (Belastingdienst, change of return period). Monthly filing is available on request by letter; the Belastingdienst replies within six weeks and the change starts with a new period. It can also impose monthly filing after a late return or a late payment.
The statutory terms: one month, or two for a foreign company
The Algemene wet inzake rijksbelastingen (General Taxes Act, AWR) has the return filed within a term set by the inspector of at least one month after the end of the period (art. 10(2)), and the tax paid within one month after the end of the period (art. 19(1)). The Belastingdienst's English filing page gives two months after the period for a foreign company and one month for a company established in the Netherlands (Belastingdienst, filing a VAT return).
The 2026 calendar
For a BV established in the Netherlands, the return and the payment fall on the same date (Belastingdienst, final filing and payment dates, checked on 3 October 2026). Foreign-established entrepreneurs have other dates, published on a separate Belastingdienst page; for them this guide states only the two-month rule above.
Final dates for the Dutch VAT return and payment in 2026, for a filer established in the Netherlands. Source: Belastingdienst, checked on 3 October 2026.
| Period | Return and payment due | Filer |
|---|---|---|
| Q4 2025 | 31 January 2026 | quarterly |
| Q1 2026 | 30 April 2026 | quarterly |
| Q2 2026 | 31 July 2026 | quarterly |
| Q3 2026 | 31 October 2026 | quarterly |
| Q4 2026 | 31 January 2027 | quarterly |
| each month of 2026 | the last day of the following month (January 2026 by 28 February 2026; December 2026 by 31 January 2027) | monthly |
| year 2026 | 31 March 2027 (year 2025: 31 March 2026) | yearly: not open to a BV |
Software filing opens on the 24th of the last month of the periodForeign company: two months after the period
Q1 2026: return and payment due by the same date.
Q2 2026: return and payment due by the same date.
Q3 2026: return and payment due by the same date.
Q4 2026: return and payment due by the same date.
How do you file and pay the return when the board is abroad?
Nothing arrives to remind you
The BV receives no assessment, no payment link and no request: it calculates the VAT itself and pays by the deadline. A nil return (nihilaangifte) is due for every period, even one with no turnover at all (business.gov.nl, filing your VAT return). For a holding BV or a BV that has not started trading, that means a return of zeros every period, filed on time.
Logging in: eHerkenning, software or an intermediary
Log in to Mijn Belastingdienst Zakelijk
A BV enters the business tax portal with eHerkenning only (Belastingdienst). A business based abroad that cannot or need not register with the KVK can get eHerkenning without KVK number, which works at the Tax Administration only (Belastingdienst, how eHerkenning works).
Or file through SBR software
Software filing opens on the 24th of the last month of the period; a return sent earlier is rejected (Belastingdienst, final filing and payment dates).
Or have an intermediary file it
Filing VAT returns and representing a BV before the Belastingdienst are part of tax advice in the Netherlands.
Pay without being asked
The payment is due by the same date as the return, and no payment request arrives.
Invoices, records and corrections
The general rule is invoice accounting (factuurstelsel): the VAT is due when the invoice is issued, or should have been, and at the latest on payment (art. 13 Wet OB). Cash accounting (kasstelsel), where VAT is due on payment, is for designated entrepreneurs who mainly supply private individuals (art. 26; business.gov.nl). Every invoice carries the supplier's VAT ID (art. 35a(1)(c)). Records of supplies, acquisitions, imports and exports are kept for seven years (art. 34(1) Wet OB, art. 52 AWR). Keeping those invoices and records is the work behind bookkeeping for a Dutch BV.
The last return of the year carries the VAT on private use of company goods and services. A mistake of less than EUR 1,000 is corrected in the next return; a larger one needs a supplementary return (suppletie), which covers the current year and the five previous years (business.gov.nl). A BV making intra-Community supplies also files the EC sales list (opgaaf ICP): monthly and electronically by the last day of the following month, or per quarter at its choice below a threshold set by ministerial regulation; KOR users are excluded (art. 37a Wet OB).
The state charges no fee for filing; the only state money in the cycle is the VAT and, on default, the penalties below.
What happens if you file or pay late?
A late or missing return brings an additional assessment (naheffingsaanslag), estimated if no return was filed, and a penalty for not filing (verzuimboete) of EUR 82 for return periods from 1 January 2025; it was EUR 68 before (Belastingdienst, additional VAT assessment, checked on 3 October 2026). The statutory maximum is EUR 165 (art. 67b(1) AWR); the penalty policy takes 50 percent of the maximum and imposes nothing if the return is filed within seven days after the deadline (§ 22, Besluit Bestuurlijke Boeten Belastingdienst, version of 8 August 2026).
Late or short payment costs 3 percent of the tax not paid or paid late, at least EUR 50, up to the statutory maximum of EUR 6,709 (art. 67c(1) AWR; § 23 of the decree). Paying within seven days after the deadline still draws the penalty unless the previous period was in order. VAT under-declared and found later costs 10 percent of the tax due, at least EUR 50 (§ 24). On top of the money, the Belastingdienst can move the BV to monthly filing after any late return or payment.
What filing or paying Dutch VAT late costs in 2026. Sources: Belastingdienst, the General Taxes Act and the Administrative Penalties Decree.
| Default | Consequence | Source |
|---|---|---|
| No return filed, or filed late | an additional assessment (naheffingsaanslag), estimated if no return was filed | Belastingdienst |
| Penalty for not filing (verzuimboete) | EUR 82 for return periods from 1 January 2025 (EUR 68 before) | Belastingdienst |
| Statutory maximum, not filing | EUR 165; policy: 50 percent of the maximum; no penalty if the return is filed within seven days after the deadline | art. 67b(1) AWR; decree § 22 |
| Late or short payment | 3 percent of the tax not paid or paid late, minimum EUR 50, up to the statutory maximum | decree § 23 |
| Statutory maximum, not paying | EUR 6,709 | art. 67c(1) AWR |
| Payment within seven days after the deadline | the penalty is still imposed unless the previous period was in order | decree § 23 |
| Under-declaration found later | 10 percent of the tax due, minimum EUR 50, up to the statutory maximum | decree § 24 |
| Systematic default | a penalty up to the statutory maximum | decree § 22 |
| Any late return or payment | the Belastingdienst can move the business to monthly filing | Belastingdienst |
Should a BV join the small businesses scheme (KOR)?
The small businesses scheme (kleineondernemersregeling, KOR) is an exemption a business opts into, not a threshold below which it is outside VAT. It is open to a BV; below is what it gives and what it costs.
What the KOR gives and what it costs
- Open to a BV. The scheme is open to legal persons, including BVs, foundations and associations (business.gov.nl, small businesses scheme).
- The ceiling. Annual turnover in the Netherlands of not more than EUR 20,000 (art. 25a(1) Wet OB); an optional exemption, not a registration threshold.
- What it gives. No VAT charged to customers and no periodic VAT returns, sometimes a one-off return.
- What it costs. No input VAT deduction, and no mention of VAT on invoices (art. 25a(4)). A BV in the KOR recovers no VAT on its purchases, so it also gives up any refund position its returns would have produced.
- No article 23 licence. The import deferral licence of article 23 is not available under the KOR (art. 23(5)).
- Past deductions. Starting or ending participation may require revising earlier input VAT deductions.
Starting, leaving and crossing the ceiling
The BV notifies the inspector through the business tax portal. Participation starts with the first period beginning at least four weeks after the notification is received, so the notification goes in at least four weeks before the period it is meant to cover. Leaving the scheme and crossing the ceiling both carry a lock-out that runs into the next calendar year.
How a BV enters and leaves the Dutch small businesses scheme, and what ends it. Sources: Wet OB and business.gov.nl.
| Rule | Fact | Source |
|---|---|---|
| Notification | to the inspector, through the business tax portal | art. 25a(5) Wet OB; business.gov.nl |
| Start | the first period beginning at least four weeks after receipt; apply at least four weeks before the next period | art. 25a(5) Wet OB; business.gov.nl |
| Refusal | the inspector may refuse the notification by a decision open to appeal | art. 25a(5) Wet OB |
| Leaving | participation ends on the first day of the quarter beginning at least four weeks after the termination notice | art. 25a(7) Wet OB |
| Re-entry | only after the year of exit and the following calendar year | art. 25a(7) Wet OB |
| Crossing the ceiling | the exemption stops for the supply that crosses it, for the rest of the year and for the following calendar year | art. 25a(9) Wet OB |
| Excluded supplies | new means of transport dispatched to another member state; immovable property used in the business | art. 25a(3)(a) Wet OB |
| Past deductions | starting or ending participation may require revising earlier input VAT deductions | business.gov.nl |
The EU-KOR and the automatic KOR
An entrepreneur established in the EU but not in the Netherlands can use the EU-KOR, with EU-wide turnover of not more than EUR 100,000 (art. 25a(2) Wet OB). At the bottom end, a business with turnover of not more than EUR 2,200 that has no duty to register with the KVK, and has not registered, is covered automatically with no application: the registration threshold (registratiedrempel, art. 25b(1)(b); business.gov.nl).
Is there a VAT registration threshold in the Netherlands?
No. Article 7(1) Wet OB makes anyone who independently carries on a business an entrepreneur, with no turnover test, so there is no turnover below which a business is outside VAT. The EUR 20,000 KOR ceiling is an optional exemption, not a threshold. The EUR 2,200 registration threshold and the EUR 100,000 EU-KOR are the two scheme variants above.
Two cross-border thresholds work differently. EU distance sales of goods and digital services above EUR 10,000 a year take the rate of the customer's country, or are declared through the One Stop Shop (OSS) (business.gov.nl, VAT rates and exemptions). Services from one business to another are taxed in the customer's country when the customer is an EU business outside the Netherlands; to a non-EU business, no EU VAT is charged. A non-EU company's own Dutch VAT refund is a registration question, not covered here.
Can tourists and US visitors get a VAT refund?
Yes, under the tax-free shopping rules: a resident of a country outside the EU, including a US visitor, who buys goods for at least EUR 50 and takes them out of the EU can have the VAT refunded, digitally only, through the NL Customs VAT app (business.gov.nl). A business does not use that route: it recovers Dutch VAT through its return, as set out in the section on input VAT above.
Which Dutch VAT words will you meet in Belastingdienst letters?
The annual letter, the portal and the penalty notices are in Dutch. These are the words that recur, each glossed where it first appears on this page.
Fourteen Dutch VAT terms used in Belastingdienst letters and the business tax portal, with their English meaning and where this guide explains them.
| Dutch term | English gloss | Where on this page |
|---|---|---|
| omzetbelasting | turnover tax, the statute's name for VAT | short answer; rates |
| btw (belasting over de toegevoegde waarde) | value added tax, the everyday word | short answer |
| verlaagd tarief | reduced rate (9 percent) | rates; the 9 percent list |
| nultarief | zero rate (0 percent) | rates; the 0 percent list |
| vrijstelling | exemption | 0 percent and exempt; zero-rated or exempt |
| aangiftetijdvak | return period | the return period |
| aangiftebrief | annual letter setting the periods and dates | the return period |
| nihilaangifte | nil return | filing from abroad |
| naheffingsaanslag | additional assessment | late filing and payment |
| verzuimboete | penalty for not filing or not paying on time | late filing and payment |
| suppletie | supplementary return correcting an earlier one | invoices, records and corrections |
| kleineondernemersregeling (KOR) | small businesses scheme | the KOR |
| verleggingsregeling | reverse charge | who charges Dutch VAT |
| opgaaf ICP | EC sales list of intra-Community supplies | invoices, records and corrections |
The 30 percent ruling, often asked about alongside Dutch VAT, is a payroll matter, not VAT: see Dutch payroll services.
From our practice
Ilse Brouwer, Tax, VAT and licensing lead, ten years on Dutch files, prepares VAT registration files and corporate income tax and VAT returns for foreign-owned BVs. With a new owner she checks three things first: who receives the annual letter, which return period it sets, and whether a quarter without sales is being filed as a nil return, because nothing arrives to prompt it.
Reviewed by Joost van Leeuwen, Company formation and company law lead, on 4 October 2026.
Sources
- Wet op de omzetbelasting 1968, art. 1, 2, 7, 9, 11, 12, 13, 14, 15, 17, 23, 25a, 25b, 26, 34, 35a, 37, 37a and Tables I and II, wetten.overheid.nl, consolidation in force from 1 January 2026, checked on 29 September 2026
- Algemene wet inzake rijksbelastingen, art. 10, 19, 52, 67b and 67c, wetten.overheid.nl, checked on 29 September 2026
- Besluit Bestuurlijke Boeten Belastingdienst, § 22, 23 and 24, version of 8 August 2026, wetten.overheid.nl, checked on 3 October 2026
- Kamerstuk 36814, nr. 3, explanatory memorandum, Wet behoud verlaagd btw-tarief op cultuur, media en sport, officielebekendmakingen.nl, checked on 29 September 2026
- Rijksoverheid, Belastingplan 2027 proposals of 15 September 2026, a proposal, checked on 29 September 2026
- Belastingdienst, VAT tariffs, checked on 3 October 2026
- Belastingdienst, Logies (accommodation), checked on 3 October 2026
- Belastingdienst, Filing a VAT return, checked on 29 September 2026
- Belastingdienst, Uiterste aangifte- en betaaldatums (final filing and payment dates), checked on 3 October 2026
- Belastingdienst, Additional VAT assessment, checked on 3 October 2026
- business.gov.nl, VAT rates and exemptions in the Netherlands, checked on 29 September 2026
- business.gov.nl, Dutch small businesses scheme (KOR), checked on 29 September 2026
- Belastingdienst, Wijziging aangiftetijdvak btw (change of return period): https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/wijziging-aangiftetijdvak-btw
- Belastingdienst, This is how eHerkenning works: https://www.belastingdienst.nl/wps/wcm/connect/en/business/content/this-is-how-eherkenning-works
- Belastingdienst, Buitenlands rekeningnummer doorgeven of wijzigen (logging in with eHerkenning): https://www.belastingdienst.nl/wps/wcm/connect/nl/betalenenontvangen/content/buitenlands-rekeningnummer-doorgeven-of-wijzigen
- business.gov.nl, Filing your VAT return in the Netherlands: https://business.gov.nl/finance-and-taxes/filing-tax-returns/filing-your-vat-return-in-the-netherlands/
- business.gov.nl, VAT: https://business.gov.nl/regulations/vat/
- business.gov.nl, VAT for businesses outside the Netherlands: https://business.gov.nl/regulations/vat-businesses-outside-netherlands/
Related service
the VAT registration page A BV without a VAT number starts here: who must register, the registration routes, what the Belastingdienst asks for, and when a non-EU company needs a fiscal representative.