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.

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Base Details

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Tax Categories

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VAT Rates

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Correction Definitions

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

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Invoice Types

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

• credit-note

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Scenarios

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bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

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

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Validation Rules