VAT Calculator

Dutch VAT rates are 21% (standard), 9% (reduced for food, books, medicines), and 0% (exports and specific exemptions).

Products with reduced VAT include food, books, newspapers, medicines, hotel stays, and passenger transport.

To calculate VAT from a gross amount: VAT = (gross × VAT%) ÷ (100 + VAT%). Net = gross - VAT.

VAT-exclusive (net) is the price without VAT. VAT-inclusive (gross) is the price with VAT included. Consumers usually see VAT-inclusive prices, businesses often work with VAT-exclusive prices.

VAT returns must be filed periodically with the tax authority. Filing frequency depends on your situation (often quarterly). In general, you need to file and pay by the last day of the month following the reporting period (e.g. Q1 → 30 April, Q4 → 31 January). If you opt into the small business scheme (KOR), you generally do not charge VAT and do not file VAT returns.

The Kleineondernemersregeling (KOR) exempts businesses with annual turnover below €20,000 from charging and filing VAT. You cannot reclaim VAT on purchases, but administration is simplified.

Yes, VAT-registered businesses can reclaim VAT paid on business expenses through their VAT return. Keep proper invoices as proof. Some expenses like entertainment are limited or excluded.