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

The Dutch VAT system has three rates, and getting them right on your invoices is non-negotiable. Apply the wrong one—even by accident—and you'll owe the Belastingdienst the difference plus interest, even if your customer already paid you the lesser amount. This guide tells you exactly which rate applies to what you sell, and how to avoid the pitfalls.

The three rates at a glance#

The Netherlands uses three standard VAT rates. The overwhelming majority of what you sell is at one of the first two:

21% – the default rate#

Unless you have a specific reason not to, use 21%. This is the standard rate and covers:

• Consulting, freelance design, writing, marketing
• Software, apps, web development
• Training and courses (unless educational)
• Transport and logistics
• Entertainment, photography
• Repairs and maintenance
• Retail and wholesaling of most goods

If you're a freelancer selling to other businesses or consumers, 21% is your starting point.

9% – the reduced rate#

The 9% rate applies to specific categories, and you can only use it if your product or service genuinely fits one of them. The Belastingdienst is strict about this. If you claim 9% and you're outside one of the official categories, you'll be asked to pay the difference retroactively.

The 9% rate covers:

• Food and drink: Groceries, takeaway meals (not restaurant dining), non-alcoholic beverages, animal feed
• Books and publications: Physical books, e-books, newspapers, magazines, sheet music
• Medical and healthcare: Medicines, medical equipment (hearing aids, walking frames), dentist and doctor services, physiotherapy
• Utilities: Gas, water, electricity (for household consumers; commercial use may differ)
• Some labour and services: Restoration of cultural heritage, certain construction services on residential property, accommodation (hotels, holiday homes)

Common 9% edge cases#

Books vs training: A printed book is 9%. An online training course or webinar is usually 21% (unless it's purely educational and non-commercial). The distinction: if it's published content, 9%; if it's a service (like teaching), often 21%.

Electricity for home vs business: Residential domestic electricity is 9%. If you buy electricity for your business (even if it's a home office), it's still 9% in your business because the rate depends on the meter, not the use. However, the meter type is often the deciding factor — if it's a household meter, 9%.

Restaurant vs takeaway: Eating in a restaurant or café is 9% (you consume on-site). Buying takeaway food to eat elsewhere is also 9%. Buying ingredients at a supermarket to cook at home is also 9%. But selling meal prep kits or pre-packaged meals wholesale to a retailer is 21% (goods).

0% – the zero rate and reverse charge#

The zero rate is rare for freelancers, but it's crucial to understand because you'll see it in two key situations:

1. Exports (goods leaving the EU)#

If you sell goods physically exported outside the EU, the VAT is 0%. Examples:

• You sell merchandise to a customer in the US and arrange delivery to them (not to an EU intermediary)
• You export artwork, handmade goods, or stock to a non-EU buyer

Requirement: You must prove the goods left the EU (customs documentation, proof of shipment). Without it, the sale defaults to 21%.

2. Reverse charge – B2B services to EU businesses#

If you provide a service to a business (not a consumer) in another EU country, the reverse charge applies:

• You invoice 0% VAT with a note like "VAT reverse charged" or "VAT payable by recipient"
• The customer enters the VAT on their side in the country where they're based
• You must use their EU VAT number (starting with their country code, e.g., DE, FR, BE) on the invoice
• You report it in your own VAT return under the ICP section (Intra-Community Supplies)

How to show VAT on your invoice#

Your invoice must show the VAT clearly for each rate:

• Itemize each product or service with its individual rate (21%, 9%, or 0%)
• Show the subtotal before VAT
• Show VAT separately for each rate category
• Show the total including VAT
• For reverse charge: state 'VAT reverse charged' or similar, and include the customer's VAT number

If you mix rates on a single invoice, create separate sections:

Consulting (5 hours @ €100/hr)        €500.00
VAT 21%                                 €105.00
                                      ________
Subtotal                               €605.00

Printed books (qty 3)                   €45.00
VAT 9%                                   €4.05
                                      ________
Total                                 €649.05

When to double-check your rate#

• You're selling into another EU country: Is it B2B (reverse charge, 0%) or B2C (21% unless there's a specific exemption)?
• Your customer asks for 9%: Can you justify it under the official reduced-rate categories? If not, it's 21%.
• You're unsure: Ask the Belastingdienst via their website, or consult a tax advisor. Getting it right the first time is cheaper than fixing it later.

Special case: the small business scheme (KOR)#

If your turnover is under €20,000 a year, you can opt into the KOR (kleineondernemersregeling) — a small business exemption. When you're under KOR:

• You charge zero VAT on all invoices and note that you're exempt
• You cannot reclaim VAT on your business purchases
• You don't file a VAT return

If you choose KOR, all your sales are effectively 0% (from the customer's perspective), but you don't get to reclaim the VAT you paid. It's a trade-off. Most freelancers doing B2B work stay out of KOR because they'd lose valuable input VAT deductions.

Read the small business scheme explained for a full breakdown of when KOR makes sense.

Frequently asked questions#

Getting the VAT rate right on every invoice protects you from unwanted bills and penalties. The good news: most of the time, it's 21%. The exceptions—9% and reverse charge—are straightforward once you memorize the categories. When your invoices are correct, your VAT returns are accurate and your quarterly filing becomes a breeze. That's exactly what ZZP Belasting helps with: accurate invoicing and automatic rate tracking so you never guess which rate to use.

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