Netherlands · Aangifte omzetbelasting (BTW)
Dutch BTW Return — computed from your books
HelloBooks reads your facturen and inkoopfacturen, classifies each line by BTW rate (21% hoog tarief, 9% laag tarief, 0% vrijgesteld/nultarief), and fills in all omzetbelasting boxes including intracommunautaire verwervingen. You review the figures, then file via Belastingdienst or hand them to your accountant or belastingadviseur.
Omzetbelasting boxes HelloBooks computes
| Box | Label | What it includes |
|---|---|---|
| Box 1a | Leveringen hoog tarief (21%) | Net value of domestic supplies subject to the standard 21% BTW rate |
| Box 1b | BTW hoog tarief — 21% | Output BTW due on standard-rated domestic supplies |
| Box 2 | Leveringen laag tarief (9%) | Net value of supplies subject to the reduced 9% rate (food, medicines, books, agriculture) |
| Box 3 | BTW laag tarief — 9% | Output BTW due on reduced-rate domestic supplies |
| Box 4 | Intracommunautaire verwervingen | Net value of goods acquired from VAT-registered businesses in other EU member states; BTW self-assessed |
| Box 5 | Voorbelasting (input BTW) | Total recoverable input BTW on purchases, expenses, imports, and intracommunautaire acquisitions |
| Box 6 | Te betalen / (terug te ontvangen) | Output BTW minus voorbelasting — net BTW due to Belastingdienst or refund due to the business |
Key facts — Dutch BTW
- • Standard rate (hoog tarief): 21%
- • Reduced rate (laag tarief): 9%(food & non-alcoholic beverages, medicines, books & newspapers, agricultural supplies, accommodation, art, entry to sports events)
- • Zero rate (nultarief): exports outside the EU, intra-EU dispatches (intracommunautaire leveringen), international transport
- • Exempt (vrijgesteld): financial services, insurance, healthcare, education, residential rentals
- • KOR (kleineondernemersregeling): businesses with annual turnover below €20,000 can opt out of BTW and registration entirely
- • Filing frequency: quarterly for most SMBs; monthly for large businesses (annual BTW liability above €15,000); annual for very small businesses
- • Filing deadline: last working day of the month following the period
- • Portal: Belastingdienst (belastingdienst.nl) — Mijn Belastingdienst Zakelijk; large businesses use Digipoort EDI
- • Reverse charge (verleggingsregeling) applies to construction subcontractors, staffing agencies, certain goods (scrap metal, electronic goods), and all cross-border B2B services