Netherlands Transport and Logistics Tax Guide

VAT on International Goods Transport

• 0% VAT on international transport of goods: The 0% rate (nultarief) applies to the transport of goods between the Netherlands and a destination outside the EU, and between EU member states when the transport is directly connected to an intra-community supply of goods (art. 19a Wet OB). This covers: road freight (vrachtvervoer), rail freight, sea freight (including feeder services), and air freight. The 0% rate means the carrier charges no VAT but deducts input VAT on fuel, vehicles, maintenance, and logistics premises.
• Conditions for 0% VAT: The carrier must hold documentary evidence of the cross-border movement (CMR consignment note, Bill of Lading, airway bill, or electronic equivalent). Without documentation, the Belastingdienst assesses 21% VAT. For road transport to the EU, the customer's EU VAT number must be validated (VIES check). For transport to non-EU destinations, customs export documentation (customs declaration, export accompanying document) is required.
• Domestic transport leg (first/last mile): The domestic leg of an international transport (collection in the Netherlands → cross-border) is included in the 0% rate if it forms a single transport operation. Standalone domestic transport (warehouse A in Rotterdam → warehouse B in Amsterdam) is subject to 21% VAT.
• Ancillary transport services (loading, unloading, warehousing): Services directly connected to international goods transport are 0% rated — including loading, unloading, palletising, container handling, customs clearance, and export packing. These services must be performed directly in connection with an identifiable international transport movement. Warehousing services (storage) are subject to 21% VAT unless the goods are in a BTW-entrepos (VAT warehouse).

Customs Duties (Douane)

• EU Customs Union: The Netherlands applies the Union Customs Code (UCC) uniformly. Import duties are levied at EU external borders (Rotterdam port, Schiphol cargo, Venlo road border). The Douane Rotterdam is the largest customs office in the EU. Tariffs are calculated on the CIF value of goods (customs value) using the Combined Nomenclature (CN) tariff code. Rates vary from 0% (many industrial goods) to 20%+ (agricultural products, textiles, footwear).
• Customs warehousing (douane-entrepos): Goods can be stored in a customs warehouse in the Netherlands without payment of import duties until they are released into free circulation. This is critical for Rotterdam port operations. Type C (private warehouse) and Type E (public warehouse with limited formalities) are most common. Duty suspension is indefinite. The warehouse operator must provide a guarantee (bank guarantee) to the Douane.
• Inward processing (actieve veredeling): Goods can be imported for processing/assembly in the Netherlands with suspension of customs duties, if the processed goods are re-exported. The processing company must hold an inward processing authorisation (RVO/Douane). Tolerance for non-recoverable waste: 5–10% depending on the processing operation. If the processed goods are released into free circulation in the EU, import duties are payable on the original goods (not the processed value).
• Outward processing (passieve veredeling): EU goods exported to a non-EU country for processing and re-imported into the Netherlands qualify for relief from import duties on the EU-originating portion. The importer pays duty only on the value added outside the EU (processing cost). This is attractive for EU companies sending goods to Tunisia, Morocco, Turkey, or Serbia for processing (textiles, electronics).
• End-use (bijzondere bestemming): Reduced or zero import duty rates apply to goods imported for specific end-uses (e.g., aircraft parts, ships, environmental equipment). The importer must hold an end-use authorisation and prove the goods were actually used for the qualifying purpose.

Logistics Warehousing — BTW-Entrepos

• BTW-entrepos (VAT warehouse): The BTW-entrepos regime allows goods to be stored in a licensed warehouse without VAT being payable at importation or acquisition. VAT is deferred until the goods are removed from the warehouse into the Dutch/EU market. This is a critical cash-flow benefit for logistics companies operating European distribution centres (EDCs) in the Netherlands. The BTW-entrepos must be licensed by the Belastingdienst. Licence requirements: (a) reliable fiscal track record, (b) adequate accounting systems, (c) stock records (kwartaalopgaven), (d) guarantee for potential VAT liabilities, and (e) physical premises approval.
• Licensed logistics premises (fiscale opslaginrichtingen): The Netherlands has over 1,500 licensed BTW-entrepos warehouses — concentrated in the Rotterdam port area, Schiphol freight zone, Venlo (Trade Port Noord), and Tilburg/Waalwijk. The licence is issued by the Belastingdienst's BTW-entrepos team in Rotterdam. Application processing time: 2–4 months.
• Cross-docking and transit — 0% VAT: Goods arriving from outside the EU and destined for another EU member state can transit through the Netherlands under VAT suspension (BTW-verlegd) or community transit (T1/T2). Cross-docking (transfer from container to truck for onward delivery) is treated as a transport service — 0% VAT applies if the transport is international. The cross-docking centre does not need to be in a BTW-entrepos if the goods are in transit.
• E-fulfilment and dropshipping: Logistics operators providing e-fulfilment services (pick, pack, ship for EU online retailers) must charge 21% VAT on warehousing and fulfilment services to the e-commerce client. The VAT on the fulfilment fee is recoverable by the e-commerce client (if VAT-registered). The underlying goods in a BTW-entrepos are VAT-suspended until shipped to the end customer (cross-border or domestic).

Road Tax and Truck Levies

• Motorrijtuigenbelasting (MRB — road tax): Road tax is payable on trucks (vrachtwagens), vans (bestelauto's), and trailers used on Dutch public roads. The rate includes: (a) a base rate per vehicle category, (b) a fuel surcharge (diesel → higher MRB, LPG → medium, electric → 75% reduction), (c) a weight-based component (heavier → higher tax), and (d) a regional surcharge (provincial opcenten). For a typical 40-tonne truck: approx. €1,800–2,500 per year. Vans used for business (bestelauto ondernemer): reduced rate. Electric vans: 75% MRB reduction.
• Eurovignette / Road user charging: The Netherlands participates in the Eurovignette system — a time-based user charge for trucks >12 tonnes on Dutch motorways. As of 2026, the Netherlands is transitioning to a distance-based charge (kilometerheffing) for trucks. From 2027/2028, all trucks will pay a per-km charge based on: (a) distance driven on Dutch roads (~€0.10–0.30/km), (b) Euro class (lower for cleaner trucks), and (c) weight. The kilometerheffing replaces the Eurovignette. Electric and hydrogen trucks: 0% rate for a transition period (2027–2035). The charge is a deductible business expense.
• Eurovignette — current flat rate (transitional): Until the kilometerheffing is fully implemented, the Eurovignette flat rate applies: €1,250–3,900 per year (depending on Euro class and exhaust type). Day/week/month passes are also available (€8–32 per day).

Logistics Real Estate and Warehousing Tax

• Property tax (onroerendezaakbelasting — OZB): Logistics real estate (warehouses, distribution centres, cross-dock terminals) is subject to municipal property tax. The OZB rate is set by each municipality (gemeente). For a 20,000 m² warehouse in Venlo or Tilburg: approximately €30,000–60,000 per year (0.1–0.3% of WOZ value). The WOZ value of logistics real estate is assessed annually by the municipality.
• Transfer tax (overdrachtsbelasting) on logistics real estate: Acquisition of logistics real estate is subject to 10.4% transfer tax (overdrachtsbelasting) for non-residential property. This applies to the purchase of land and buildings. The VAT real estate regime (21% VAT + 0% overdrachtsbelasting) applies only to new developments (<2 years old) where the logistics building is leased to a VAT-taxable tenant — most logistics operators choose the VAT-exempt (vrijgesteld) lease to avoid compound VAT. When acquiring a company (share deal) that owns logistics real estate, no overdrachtsbelasting is due — but the Belastingdienst may challenge substance-less share deals as disguised real estate transfers.
• Depreciation of logistics buildings: Warehouses and distribution centres are depreciable over their economic useful life (25–40 years). The land component (grond) is not depreciable. The building is split into: structure (50–60% of total, depreciable over 30–40 years) and technical installations (HVAC, racking, conveyor systems, lighting — 20% of total, depreciable over 10–20 years).

Port and Inland Shipping Taxation

• Rotterdam port infrastructure: Port due (havenrecht) for vessels calling at Rotterdam is based on gross tonnage. Deep-sea vessels: approximately €0.50–1.50 per GT. Inland barges (binnenvaart): approximately €10–50 per call based on length. The port due is a deductible business expense for the shipping/transport company.
• VAT on port services — Rotterdam: Port services provided to sea-going vessels (pilotage, towage, mooring, waste collection, crane services) are generally exempt from VAT (or 0% for services directly related to sea-going vessels used in international traffic). Services provided to inland barges are subject to 21% VAT — barge operators cannot recover this VAT unless they have VAT taxable activities (which most barge transport companies do not, as international transport is 0% rated). This creates a significant embedded VAT cost for inland shipping companies.
• Inland shipping (binnenvaart) — fiscal regime: Inland shipping operators are subject to normal corporate tax (25.8%). The tonnage tax regime (outside the maritime shipping guide) is available for inland vessels operating in international traffic (Rijnvaart — Rhine navigation) under specific conditions. Most inland shipping companies opt for standard corporate tax because interest and depreciation deductions provide lower effective rates than tonnage tax. The VAMIL/Vamil scheme for environmental investments (scrubbers, shore power connection, LNG conversion, battery-electric propulsion) provides accelerated depreciation (100% in the first year) for qualifying inland vessels.
• Bunker fuel — excise duty (accijns): Gasoil for inland shipping (binnenvaartbrandstof) is subject to a reduced excise duty rate of approximately €0.05 per litre (versus ~€0.49 for road diesel). The reduced rate applies because inland shipping is classified as professional navigation (beroepsvaart). The barge operator must hold a fuel purchase registration card (brandstofpas).

Logistics Labour Costs and CAO

• CAO Beroepsgoederenvervoer (Road Transport Collective Labour Agreement): The Dutch road transport CAO sets minimum wages and conditions for truck drivers, warehouse staff, and logistics personnel. The CAO is mandatory (algemeen verbindend verklaard) — all employers in the sector must apply it. Minimum wages: approximately €12–18 per hour depending on function and experience. Overtime, night work, and weekend supplements are mandatory (130–150% of base).
• Truck drivers from other EU countries — social security: Drivers posted from other EU countries (Poland, Romania, Bulgaria, Hungary) to work in the Netherlands are subject to Dutch social security after 12 months of posting (EU Posting of Workers Directive). The employer must apply A1 certificates for short-term postings. The Dutch CAO applies immediately (minimum wage, working hours, rest periods). The Belastingdienst and SZW (Social Affairs) actively enforce this in the logistics sector.
• WNT (Wet Normering Topinkomens): Logistics companies with government participation (e.g., Schiphol, Port of Rotterdam) or public-sector functions must comply with the WNT salary cap (~€242,000 per year). The WNT applies to directors and senior management. Excess salary is non-deductible and subject to 75% tax.

For road transport company formation, see our Starting a Business Guide →. For corporate tax on logistics companies, see our Corporate Tax Guide →. For VAT on distribution centres and BTW-entrepos, see our VAT/BTW Guide →. For the maritime shipping tonnage tax regime, see our Maritime Shipping Tax Guide →. For cross-border truck driver employment, see our Hiring Employees Guide →.