Netherlands VAT codes and rates
Netherlands charges VAT at 21%, with other rates of 9%. When you create a company in Netherlands, Nefin sets up 5 sales and 8 purchase codes, each tied to a box of the Aangifte omzetbelasting. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Btw-aangifte - omzet and the Btw-aangifte - inkopen en voorbelasting, ready to file every quarter.
VAT codes from the Aangifte omzetbelasting
Each code is the box or line it fills on the Aangifte omzetbelasting, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 1a | Leveringen/diensten belast met hoog tarief 21% (1a)Default | 21% |
| 1b | Leveringen/diensten belast met laag tarief 9% (1b) | 9% |
| 1e | Leveringen/diensten belast met 0% of niet bij u belast (1e) | 0% |
| 3a | Leveringen naar landen buiten de EU (3a) | 0% |
| 3b | Leveringen naar of diensten in landen binnen de EU (3b) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 5b-21 | Voorbelasting 21% (5b)Default | 21% |
| 5b-9 | Voorbelasting 9% (5b) | 9% |
| 5b-0 | Inkopen zonder btw (5b) | 0% |
| 2a | Verleggingsregelingen binnenland 21% (2a) | 0% |
| 4a-21 | Leveringen/diensten uit landen buiten de EU 21% (4a) | 0% |
| 4a-9 | Leveringen/diensten uit landen buiten de EU 9% (4a) | 0% |
| 4b-21 | Leveringen/diensten uit landen binnen de EU 21% (4b) | 0% |
| 4b-9 | Leveringen/diensten uit landen binnen de EU 9% (4b) | 0% |
Netherlands VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Btw-aangifte - omzet
1. Prestaties binnenland
- [1a]Hoog tarief 21% (1a)
- [1b]Laag tarief 9% (1b)
- [1e]0% of niet bij u belast (1e)
3. Prestaties naar of in het buitenland
- [3a]Leveringen naar landen buiten de EU (3a)
- [3b]Leveringen naar of diensten in landen binnen de EU (3b)
Totals Nefin calculates
- [1a-btw] Btw hoog tarief (1a)Net amount × 21%, from [1a]
- [1b-btw] Btw laag tarief (1b)Net amount × 9%, from [1b]
- [btw-omzet] Verschuldigde btw over omzet (1a + 1b)Total of [1a-btw] + [1b-btw]
Purchase book
Btw-aangifte - inkopen en voorbelasting
5b. Voorbelasting
- [5b-21]Inkopen 21%
- [5b-9]Inkopen 9%
- [5b-0]Inkopen zonder btw
2. Verleggingsregelingen binnenland
- [2a]Omzet waarbij de btw naar u is verlegd (2a)
4. Prestaties vanuit het buitenland aan u verricht
- [4a-21]Uit landen buiten de EU 21% (4a)
- [4a-9]Uit landen buiten de EU 9% (4a)
- [4b-21]Uit landen binnen de EU 21% (4b)
- [4b-9]Uit landen binnen de EU 9% (4b)
Totals Nefin calculates
- [5b-facturen] Voorbelasting op facturenSum of the tax charged in [5b-21] + [5b-9] + [5b-0]
- [2a-btw] Btw verleggingsregelingen binnenland (2a)Net amount × 21%, from [2a]
- [4a] Omzet uit landen buiten de EU (4a)Sum of the net amounts in [4a-21] + [4a-9]
- [4a-btw21] Btw 4a, 21%Net amount × 21%, from [4a-21]
- [4a-btw9] Btw 4a, 9%Net amount × 9%, from [4a-9]
- [4a-btw] Btw uit landen buiten de EU (4a)Total of [4a-btw21] + [4a-btw9]
- [4b] Omzet uit landen binnen de EU (4b)Sum of the net amounts in [4b-21] + [4b-9]
- [4b-btw21] Btw 4b, 21%Net amount × 21%, from [4b-21]
- [4b-btw9] Btw 4b, 9%Net amount × 9%, from [4b-9]
- [4b-btw] Btw uit landen binnen de EU (4b)Total of [4b-btw21] + [4b-btw9]
- [btw-verlegd] Verschuldigde btw rubriek 2 en 4 (deel van 5a)Total of [2a-btw] + [4a-btw] + [4b-btw]
- [5b] Voorbelasting (5b), bij volledige aftrekTotal of [5b-facturen] + [2a-btw] + [4a-btw] + [4b-btw]
Source
These codes were transcribed from the tax authority's own form or instructions: Belastingdienst filling instructions for the aangifte omzetbelasting (belastingdienst.nl rubriek pages, 2026) + Toelichting OB 141 - https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/hoe_werkt_btw_verleggen.
Frequently asked questions
What is the VAT rate in Netherlands?
The standard rate is 21%. Other rates in use: 9%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Netherlands?
5 sales codes and 8 purchase codes, each named after the Aangifte omzetbelasting box it fills, for example 1a (Leveringen/diensten belast met hoog tarief 21% (1a), 21%), 1b (Leveringen/diensten belast met laag tarief 9% (1b), 9%) and 1e (Leveringen/diensten belast met 0% of niet bij u belast (1e), 0%).
How often is the Aangifte omzetbelasting filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Netherlands. Your tax authority may assign you a different one.
Are these Netherlands VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (Belastingdienst filling instructions for the aangifte omzetbelasting (belastingdienst.nl rubriek pages, 2026) + Toelichting OB 141 - https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/verleggingsregeling/hoe_werkt_btw_verleggen).
Does Nefin produce the Netherlands VAT books?
Yes. The Btw-aangifte - omzet lists every invoice and the Btw-aangifte - inkopen en voorbelasting every bill, one row per document with a column for each return box, plus the totals the return asks for.