VAT & BTW returns

Import VAT: buying goods from outside the EU

What is import VAT? Learn how VAT is charged at customs when you buy goods outside the EU, the reverse-charge option, and how to reclaim import VAT in your return.

26 June 2026 · 7 min read

VAT & BTW returns

Invoicing clients outside the EU: how VAT works

How does VAT apply when you invoice services to clients outside the EU? Learn the place-of-supply rule, what to put on your invoice, and how it differs from EU reverse charge.

26 June 2026 · 7 min read

VAT & BTW returns

Reclaiming VAT on an unpaid invoice (bad debt)

When a customer never pays, you've already paid VAT. Learn when and how to reclaim it in your VAT return—after one year or if clearly uncollectible.

26 June 2026 · 8 min read

VAT & BTW returns

Selling to EU consumers: the One Stop Shop (OSS)

Selling goods or digital services to EU consumers? When you hit €10,000 in cross-border sales, you'll need to register for the Union OSS and declare VAT in each country.

26 June 2026 · 8 min read

VAT & BTW returns

The VAT margin scheme for second-hand goods

Selling second-hand goods? Learn how the margin scheme lets you charge VAT only on your profit, not the full price—plus the inkoopverklaring and invoice rules.

26 June 2026 · 9 min read

VAT & BTW returns

The year-end BTW correction for private use

When you use business assets privately—your car, phone, or home energy—the Netherlands requires a VAT correction in your final quarter return. Learn how to calculate it and why it matters.

26 June 2026 · 8 min read

VAT & BTW returns

VAT when you stop: the final return and your assets

Closing your business? Learn how VAT works on your final return, what happens to unsold assets, and the rehiring relief that may save you tax when you exit.

26 June 2026 · 8 min read

VAT & BTW returns

VAT-exempt work: healthcare, education and more

Some services are exempt from VAT—healthcare, education, insurance, childcare. Learn how exemptions differ from the small business scheme and how to handle mixed activities.

26 June 2026 · 7 min read

VAT & BTW returns

Filing your VAT return online on Mijn Belastingdienst Zakelijk

A step-by-step walkthrough: logging in with DigiD, finding your VAT return, entering the numbers, and submitting on Mijn Belastingdienst Zakelijk.

21 June 2026 · 7 min read

VAT & BTW returns

How to file a BTW (VAT) return as a Dutch freelancer

A step-by-step guide to your quarterly Dutch VAT return: what BTW is, which figures go where, the deadlines, and how to avoid the most common mistakes.

20 June 2026 · 4 min read

VAT & BTW returns

BTW deadlines: the quarterly filing calendar (and late penalties)

The exact quarterly VAT return deadlines for Dutch freelancers, what late penalties cost, and how to avoid missing them.

19 June 2026 · 6 min read

VAT & BTW returns

Reverse-charge VAT: invoicing EU and foreign clients

How to invoice B2B services to EU businesses with reverse charge (0% VAT), what to put on your invoice, and how it appears in your quarterly return.

19 June 2026 · 6 min read

VAT & BTW returns

Dutch VAT rates explained: 21%, 9% and 0%

Which Dutch VAT rate applies to what you sell? A breakdown of the 21% standard, 9% reduced rate, and 0% reverse charge—plus how to pick the right one on your invoices.

18 June 2026 · 7 min read

VAT & BTW returns

ICP declaration: reporting your EU sales

What an ICP declaration is, when you must file it, how it links to your VAT return, and the deadlines and penalties for getting it wrong.

18 June 2026 · 6 min read

VAT & BTW returns

The small business scheme (KOR): VAT-free under €20,000

How the KOR (kleineondernemersregeling) works: who qualifies, how to opt in, the trade-offs of not charging VAT, and when it actually saves you money.

17 June 2026 · 7 min read

VAT & BTW returns