VAT (BTW) and invoicing in the Netherlands (2026)

In the Netherlands, VAT is called omzetbelasting, almost always shortened to btw (belasting over de toegevoegde waarde). It is collected by the Belastingdienst, the Dutch Tax and Customs Administration. This guide covers what a small business in the Netherlands needs to know in 2026: the rates, the KOR small-business scheme, when to file, what an invoice must contain and what is planned for e-invoicing. Figures are as of October 2026.

Dutch VAT at a glance

Some activities are exempt rather than zero-rated (many sports organisations' services, for example), which means no VAT is charged but no input VAT can be reclaimed either. The lists are not exhaustive: the Belastingdienst publishes the full table of goods and services at each rate.

Who must register, and the KOR

There is no turnover threshold that keeps a Dutch business out of VAT. As an entrepreneur for VAT you charge 21% or 9% from your first sale, unless you choose the small-business scheme.

The KOR (kleineondernemersregeling) is optional and works like this:

• your turnover must be at most €20,000 per calendar year
• you charge no VAT to your customers and you cannot reclaim VAT on your costs
• you apply at least four weeks before the start of the next return period
• if your turnover goes over €20,000, you must notify the Belastingdienst immediately, and you are subject to VAT from then on
• it is open to sole proprietors, partnerships and legal entities established in the Netherlands; businesses from other EU countries use the separate EU-KOR instead

If your turnover stays at or below €2,200 a year and you are not (and do not have to be) registered with the Chamber of Commerce, you take part in the KOR automatically.

Your numbers. You receive two VAT numbers. The VAT identification number (btw-id) goes on your invoices, website and stationery: for a sole proprietor it is NL, nine digits, the letter B and two digits (for example NL000099998B57), unrelated to your citizen service number. Partnerships and legal entities such as a BV use NL followed by their RSIN. The VAT tax number (omzetbelastingnummer) is only for contact with the Belastingdienst.

VAT returns and payment

Most businesses file quarterly. The return and the payment must both reach the Belastingdienst by the last day of the month after the period.

• Monthly returns: you can ask for them by letter, and the Belastingdienst can impose them if your returns or payments are late. The deadline is the last day of the following month.
• Yearly return: available on request if you pay less than €1,883 VAT a year, you are a sole proprietor or a partnership of natural persons only, you have no article 23 permit, and each of your intra-EU supplies, services and acquisitions stays below €10,000 a year. The 2026 return is due by 31 March 2027.

You must file even when there is nothing to declare. Your period and due dates are shown in Mijn Belastingdienst Zakelijk.

What a Dutch invoice must show (article 35a)

Article 35a of the Wet op de omzetbelasting 1968 sets out the content of a VAT invoice. On a full invoice you need:

The Netherlands Enterprise Agency also lists your KVK number (Chamber of Commerce number) as a required detail if you have one.

When to issue it. For supplies to businesses, send the invoice no later than the 15th day of the month after the supply: a sale in April is invoiced by 15 May.

Foreign currency. Amounts may be shown in any currency, but the VAT amount must be expressed in euros, using the exchange-rate rules of the EU VAT Directive (article 35a(4)).

Simplified invoices. If the total is €100 or less including VAT, or the document corrects an earlier invoice, a simplified invoice is enough: date, your identity, what was supplied, and the VAT amount (or the data to calculate it). You cannot use one for intra-EU supplies of goods, distance sales or reverse-charge services.

Corrections and credit notes. Never change or delete an invoice that has been sent. Issue a credit invoice (creditnota) that refers specifically and unambiguously to the original invoice and states what has changed, then a new invoice if needed.

Record keeping. Keep invoices for 7 years, or 10 years for invoices relating to immovable property, in the form in which you sent them.

E-invoicing: what applies now and what is planned

Today there is no general obligation to e-invoice between businesses in the Netherlands. The rules differ by customer:

• Central government: suppliers to the Rijksoverheid must already send e-invoices. Municipalities, provinces and water boards can require them through their procurement terms.
• Other businesses: a PDF or paper invoice remains valid, as long as it contains everything article 35a requires.

That is set to change. On 11 September 2026 the cabinet announced its choice to introduce e-invoicing and digital reporting for businesses:

Under the current plans, businesses in the KOR stay exempt. These are plans, not law yet: details can change during the consultation and in parliament. The intra-EU part follows from the EU's VAT in the Digital Age (ViDA) package, which requires digital reporting for cross-border B2B transactions from 1 July 2030.

If you supply government bodies, or a customer asks for e-invoices, you need an e-invoicing provider for that part.

A worked example in euro

A design studio in Utrecht that also sells design books invoices one client for a website (€2,000 net at 21%), printed brochures (€500 net at 21%) and a set of books (€300 net at 9%).

In the same quarter the studio buys a laptop for €1,200 plus €252 VAT and software for €400 plus €84 VAT. Input VAT is €336, so the quarterly return shows:

• output VAT: €552.00
• input VAT: €336.00
• VAT to pay: €216.00, by the last day of the month after the quarter

To find the VAT inside a gross price, multiply by the rate and divide by 100 plus the rate: €1,210 × 21 ÷ 121 = €210.

Late payment: statutory commercial interest

Between businesses, the legal payment term is 60 days unless you agree otherwise, and a longer term is only allowed if it harms neither party. If no term is agreed, the default is 30 days. A large company paying an SME or a self-employed professional must pay within 30 days.

When a business customer pays late, you can charge the statutory commercial interest (wettelijke handelsrente), which has been 10.4% a year since 1 July 2026, calculated from the date the payment term expires. Let your customer know that you will charge it, on the invoice or in your reminder. You can also claim collection costs on the statutory scale, starting at €40.

Our guide to getting paid faster covers payment terms and reminders in more detail.

Common mistakes

1. 1Putting the VAT tax number on the invoice instead of the btw-id.
2. 2Charging 9% on accommodation after 1 January 2026, when the rate became 21%.
3. 3Staying in the KOR after passing €20,000 instead of notifying the Belastingdienst straight away.
4. 4Leaving out “btw verlegd” and your customer's btw-id on reverse-charge invoices.
5. 5Showing VAT only in a foreign currency when the VAT amount must also appear in euros.
6. 6Editing a sent invoice instead of issuing a credit invoice that refers to it.
7. 7Missing the last day of the month: the return and the payment are both due then.

How Clientlly helps

Clientlly keeps invoicing and VAT in one place:

• sequential invoice numbering per series, with the Dutch VAT rates (21%, 9%, 0%) on every invoice
• credit notes linked to the original invoice
• invoice PDFs in your client's language, multiple currencies and a card payment link on the invoice
• you can see when an invoice was opened, and automatic reminders go out 3, 14 and 30 days after the due date
• recurring invoices for retainers and subscriptions
• receipt scanning that reads the VAT automatically
• sales and purchase VAT books per rate, including exports, reverse charge and intra-EU purchases, with VAT reports for you and your accountant and Excel and PDF exports
• imports of clients, suppliers, products and opening balances from Excel or CSV, and a mobile app

Clientlly does not connect to any government e-invoicing network. For e-invoices to the government today, or to business customers once the 2030 obligation applies, you need an e-invoicing provider for that part. See the invoicing module and the accounting module, or read how to move from spreadsheets.