The Netherlands

The Netherlands’ tax system is administered by the Belastingdienst (Tax and Customs Administration). As an EU member state, the Netherlands follows the EU VAT Directive with locally adapted rates.

BTW (Belasting over de Toegevoegde Waarde) applies at standard and reduced rates. The reduced rate covers food, water, pharmaceuticals, books, passenger transport, hotel accommodation, and cultural and sporting events.

Businesses are identified by their BTW-nummer (VAT number) in the format NL followed by 9 digits, the letter B, and 2 check digits (e.g. NL123456789B01). The KVK (Kamer van Koophandel) number is the commercial register number.

The Netherlands supports credit notes for invoice corrections. E-invoicing via PEPPOL is commonly used, and is mandatory for B2G transactions with the central government.

Base Details

Key	Value
Tax Country Code	NL
Currency	EUR
Base Time Zone	Europe/Amsterdam

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	21.0%
reduced	standard	Reduced Rate	9.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
supplier	Context: regime in [NL] Has tax ID code or KVK/OIN identity	GOBL-NL-BILL-INVOICE-01 Invoice supplier must have a tax ID code or a KVK/OIN identity

org.Identity

Field	Test	Validation Code / Message
code	Type in [KVK] Length between 8 and 8	GOBL-NL-ORG-IDENTITY-01 Identity code for type KVK must be valid
code	Type in [OIN] Matches ^0(0[1-9]|10|99)\d0$	GOBL-NL-ORG-IDENTITY-02 Identity code for type OIN must be valid

tax.Identity

Field	Test	Validation Code / Message
code	Code in [NL] Valid	GOBL-NL-TAX-IDENTITY-01 Invalid Dutch VAT identity code