{"id":13636,"date":"2026-09-11T23:06:15","date_gmt":"2026-09-11T21:06:15","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13636"},"modified":"2026-09-11T23:25:26","modified_gmt":"2026-09-11T21:25:26","slug":"vat-in-the-netherlands","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-the-netherlands\/","title":{"rendered":"VAT in the Netherlands in 2026"},"content":{"rendered":"

In the Netherlands \u2014Holland in everyday speech\u2014 the law calls VAT omzetbelasting<\/em>, but on invoices and at the Tax Administration itself, the Belastingdienst<\/em>, it is called btw<\/em>. It has a standard rate of 21 %<\/strong>, the same as in Spain, a single reduced rate of 9 %<\/strong>, and a 0 %<\/strong> rate for specific cases, such as solar panels for homes. These are set by article 9 of the Wet op de omzetbelasting 1968<\/em>, which refers to table I for the 9 % rate and table II for the 0 % rate.<\/p>\n

\n\n\n\n\n\n\n\n
Type<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (algemeen tarief)<\/span><\/td>\n21 %<\/strong><\/td>\nEverything that is neither exempt nor taxed at 9 % or 0 %: clothing, footwear, electronics, cosmetics, toys, alcoholic beverages, pet food and, from 1 January 2026, hotel accommodation<\/td>\n<\/tr>\n
Reduced (verlaagd tarief)<\/span><\/td>\n9 %<\/strong><\/td>\nFood and non-alcoholic drinks, including supplements; books, newspapers and magazines in print or digital form and downloadable audiobooks; medicines, contraceptives, sanitary pads, tampons and incontinence products; hearing aids and prostheses; flowers, plants and bulbs. In services, restaurant meals, camping pitches and admission to museums, cinemas or sporting events<\/td>\n<\/tr>\n
Zero (nultarief)<\/span><\/td>\n0 %<\/strong><\/td>\nThe supply and installation of photovoltaic solar panels on or next to a home, including \u201cplug and play\u201d ones; home batteries, heat pumps and solar thermal collectors are taxed at 21 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against the \u201cTarieven en vrijstellingen\u201d page of the Belastingdienst, the Dutch Tax Administration (belastingdienst.nl<\/a>).<\/em><\/p>\n

2026 in the Netherlands: hotels go up, books do not<\/h2>\n

The 2026 change you notice most is accommodation<\/strong>: from 1 January<\/strong>, short stays in hotels, guesthouses and holiday accommodation moved from 9 % to 21 %<\/strong>. Only camping pitches remain at 9 %.<\/p>\n

For an online store, what matters more is what did not change. The Belastingplan 2025<\/em> was going to raise books, the press, culture and sport to 21 % from 2026, but the Wet behoud verlaagd btw-tarief op cultuur, media en sport<\/em>, of 29 October 2025, \u043e\u0442\u043c\u0435\u043ded it before it entered into force. All of that remains at 9 %<\/strong>. If you configured your store based on that announcement, you are charging twelve points too much.<\/p>\n

Bonaire, Sint Eustatius and Saba are part of the Netherlands, but they are outside the EU VAT territory<\/strong>, just like Aruba, Cura\u00e7ao and Sint Maarten, the other three countries in the Kingdom. A shipment to any of the six is an export: it leaves without Spanish VAT and is not reported through the one-stop shop. In the first three, the customer pays import ABB: 8 % in Bonaire and 6 % in Sint Eustatius and Saba, except for shipments up to 28 dollars, shipping included, that are not alcohol or tobacco.<\/p>\n

Which VAT you charge customers in the Netherlands if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n