The rate
The standard rate in the Netherlands is 21%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
There is no registration threshold: an ondernemer charges VAT from the first euro, at 21%, 9% or zero. What exists is the kleineondernemersregeling, an exemption you opt into if Dutch turnover stays at or below 20,000 EUR. The old three-year commitment was abolished on 1 January 2025: the exemption now runs until you revoke it, and only coming back is restricted, for the rest of that year and the whole of the next. Turnover of 2,200 EUR or less, with no KVK obligation, needs no registration at all.
How to register
Costs made before and just after starting, such as a laptop, a website or equipment, carry VAT that the Belastingdienst calls voorbelasting. It can be reclaimed once the btw-id has been issued, which usually happens within two working weeks of KVK registration. It is reclaimed in the first btw-aangifte, and this also covers costs made before the start.
VAT can be reclaimed only by a business that charges VAT to its customers. A business in the kleineondernemersregeling (KOR) or one with only VAT-exempt supplies cannot reclaim it, and then deducts the costs including VAT in the income tax return. KVK advises reclaiming start-up VAT within six months after the end of the year in which the costs were made.
Filing and paying
Registered and filed with Belastingdienst.
Quarterly by default, with monthly or annual filing on request. The return and the payment must both reach the Belastingdienst by the last day of the month after the period, so 30 April for the first quarter. A return is due even for a period with no turnover at all.
Penalties for getting it wrong
Filing late costs a fixed 82 EUR. Paying late costs 3% of the amount, at least 50 EUR and at most 6,709 EUR, plus belastingrente. Both carry a seven-day grace period if your previous return was filed and paid on time.