Home / VAT Rates / Netherlands

Netherlands VAT Rates 2026

Netherlands (Nederland) levies Value Added Tax under the name BTW-nummer (Belasting over de Toegevoegde Waarde). The standard rate is 21%, applied to most goods and services. Reduced rates of 9% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/NL endpoint to get Netherlands rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/NL
# No authentication required for rate lookups

# Response:
# { "country_code": "NL", "standard_rate": 21,
#   "reduced_rates": [9], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Netherlands standard rate.

// 1. Validate the customer's Netherlands VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/NL/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Netherlands VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/NL').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Netherlands standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Netherlands VAT

Dutch VAT numbers include a unique 'B' separator followed by 2 digits (typically '01') which identifies the legal entity within a group. The Netherlands is the European logistics hub — Rotterdam is Europe's largest port — making Dutch VAT validation critical for import/export workflows.

The Netherlands BTW-nummer is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Netherlands business customer, validate their VAT registration number first.

VAT rates in other EU countries