Netherlands VAT & Indirect Tax Guides
5 guides on VAT/BTW, e-commerce VAT, excise duties, and environmental tax.
Netherlands Customs and Import Guide (Douane, Import VAT, Tariffs, Customs Valuation, Trade Facilitation)
Dutch customs and import procedures — the Union Customs Code (UCC), customs valuation (CIF), tariff classification (GN code), the Article 23 licence for import VAT deferral, customs warehousing, inward processing, the Rotterdam port customs procedures, and trade facilitation programmes (AEO — Authorised Economic Operator).
Netherlands E-commerce VAT Guide (Distance Selling, OSS, IOSS, Marketplaces, Import VAT)
Dutch e-commerce VAT — distance selling thresholds abolished since 2021 (€10K EU-wide threshold for cross-border B2C), the OSS (One-Stop Shop) for EU-wide VAT reporting on B2C supplies, the IOSS (Import One-Stop Shop) for low-value imported goods (≤€150), the deemed supplier rules for marketplaces (Bol.com, Amazon, Marktplaats, Etsy), and the import VAT deferral and the 21% VAT on B2C e-commerce supplies.
Netherlands Excise Duties Guide (Accijns, Alcohol, Tabak, Suikerbelasting, Energiebelasting)
Dutch excise duties — accijns on alcohol (bier, wijn, sterke drank), tobacco (shag, sigaretten, e-sigaretten vloeistof), the sugar tax (suikerbelasting — verbruiksbelasting op alcoholvrije dranken introduced in 2024), energy tax (energiebelasting — gas and electricity), the coal tax (kolenbelasting), and the EU excise duty movements (EMCS — Excise Movement and Control System).
Netherlands Motor Vehicle Tax Guide (BPM, MRB, Bijtelling, Company Car, Zero-Emission)
Dutch motor vehicle taxes — BPM (belasting van personenauto's en motorrijwielen — purchase tax on cars and motorcycles, up to ~40% of the net cataloguswaarde, with zero-emission exemptions), MRB (motorrijtuigenbelasting — quarterly road tax based on vehicle weight, fuel type, and province), the bijtelling (company car addition — 22% of the cataloguswaarde for conventional cars, 16% for EVs up to €30,000, 22% above, all for private use), the zero-emission vehicle incentives (BPM exemption, MRB discount, lower bijtelling), the Euro 6 diesel surcharge, the old-timer exemption (vrijstelling voor oldtimers — vehicles over 40 years old are tax-free for BPM and MRB), and the motorrijtuigenbelasting for electric cars (MRB-vrijstelling for EVs until 2025, phased in from 2025).
Netherlands VAT/BTW Guide (Omzetbelasting, 21%/9%/0%, Fiscal Unity, OSS, ICP)
Netherlands VAT (BTW/omzetbelasting) — standard rate 21%, reduced rate 9%, zero rate 0%, exemptions, fiscal unity (fiscale eenheid BTW), import VAT, ICP (Intracommunautaire Prestaties) reporting, OSS (One-Stop Shop) for distance sales, and partial exemption for financial/insurance services.