Netherlands VAT calculator (btw)

How btw (vat) in Netherlands is calculated

The Belastingdienst publishes two positive rates: 21% as the algemeen tarief, which it applies to "alle goederen en diensten die niet vrijgesteld zijn", and 9% as the verlaagd tarief on a limited list — food, books, medicines and a set of named services. There is no third band, which makes the Dutch schedule simpler than most of its neighbours.

The 20 000 EUR figure on this page is the **kleineondernemersregeling** (KOR) limit, and it is not a registration threshold in the sense the rest of this family uses. A Dutch entrepreneur is liable for btw by default; the KOR is a scheme you apply to join, and joining it means you charge no btw and reclaim no input tax. That is why the calculator reports whether you *must charge btw* rather than whether you must register.

The limit is tested over two years, not one: the Belastingdienst states that the maximum applies "voor het kalenderjaar waarin u zich aanmeldt, én voor het kalenderjaar daarvóór". One good year behind you therefore closes the scheme off even if this year is quiet. The 0% tarief is not offered as a category here because it is the cross-border mechanism — the authority gives it for "grensoverschrijdende activiteiten" — and zero-rating is not a rate you choose on a domestic invoice.