> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# 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

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field      | Test                                                                                                     | Validation Code / Message                                                                     |
    | ---------- | -------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- |
    | `supplier` | <ul class="gobl-test"><li>Context: regime in \[NL]</li><li>Has tax ID code or KVK/OIN identity</li></ul> | `GOBL-NL-BILL-INVOICE-01`<br />Invoice supplier must have a tax ID code or a KVK/OIN identity |
  </Accordion>

  <Accordion title="org.Identity">
    | Field  | Test                                                                                                 | Validation Code / Message                                               |
    | ------ | ---------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Type in \[KVK]</li><li>Length between 8 and 8</li></ul>                    | `GOBL-NL-ORG-IDENTITY-01`<br />Identity code for type KVK must be valid |
    | `code` | <ul class="gobl-test"><li>Type in \[OIN]</li><li>Matches ^0{6}(0\[1-9]\|10\|99)\d{9}0{3}\$</li></ul> | `GOBL-NL-ORG-IDENTITY-02`<br />Identity code for type OIN must be valid |
  </Accordion>

  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                      |
    | ------ | --------------------------------------------------------------- | -------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[NL]</li><li>Valid</li></ul> | `GOBL-NL-TAX-IDENTITY-01`<br />Invalid Dutch VAT identity code |
  </Accordion>
</AccordionGroup>