18/04/2025
👩💼 Need help bringing calm to the VAT chaos?
At 2Gether Finance Improvements BV, we help businesses master VAT, WKR, and Dutch tax compliance with clarity and confidence.
We have summarized it all below and added some tips to help you out.
✅ Standard VAT rates:
• 21% – General rate (most goods and services)
• 9% – Reduced rate (e.g., food, books, medicines, hairdressers)
• 0% – For specific international goods and services, and certain services where VAT is not deductible or chargeable, even though your company has a VAT number and usually charges VAT.
💬 Clarifying VAT types:
• 0% VAT: Applies to exports and intra-community deliveries, and to some services where VAT is not applicable, but your business is registered for VAT and normally charges it. In most cases, input VAT is not deductible.
• VAT-exempt: Applies to sectors like healthcare, education, and financial services — VAT is not applicable, and input VAT cannot be deducted.
📦 EU and international purchases and sales:
• Purchases from outside the EU → Report in section 4a of your VAT return
• Purchases within the EU → Report in section 4b
• Sales outside the EU → Report in section 3a
• Sales within the EU → Report in section 3b + submit an EC Sales List (Opgaaf ICP)
⚠️ EC Sales List obligations:
• Filing frequency (monthly or quarterly) depends on country-specific thresholds
• Rules vary for goods vs. services
• Make sure to check your company’s obligations to stay compliant
📄 Reclaiming VAT
You may only deduct VAT if the invoice meets all Dutch Tax Authority requirements:
• Correct names, addresses, and VAT numbers
• Invoice date and unique number
• Description of goods/services and delivery date
• VAT rate and amount clearly listed🚫 No VAT deduction for:
• Food and drinks in general — with some exceptions (e.g. resale, certain catering services)
• Employee-related costs under the WKR (Work-Related Costs Scheme / Werkkostenregeling) → Always book including VAT
💼 WKR & VAT simplified:
If you provide gifts, staff events, or perks, VAT may not be deductible.
➡️ Threshold of €227 (excl. VAT) per recipient per year applies.
Below that? VAT is deductible. Above that? VAT must be paid back.
✔️ Employee contributions reduce the total
✔️ Cash bonuses don’t count, but depreciation on assets (like a gym) does
📘 Final tip:
The VAT listed on the invoice is what goes into your books — but you are responsible for checking that the VAT charged is correct and allowed.
📬 Let’s work together to make your processes work for you — not against you. Get in touch if you need some more advise. [email protected]
