Taxes in Europe Database v2
Law on Turnover Tax, 1968 (Stb. 329), as last amended by the Law of 1 november 2012 (Stb. 544).
When the net payable amount of VAT after deduction of paid VAT does not exceed EUR 1,883, this amount is reduced by 2.5 times the difference between EUR 1,883 and the payable amount. The reduction cannot exceed the payable amount.
- The delivery of real estate except the delivery of constructed real estate within two years after first use and except the delivery of real estate when supplier and recipient have opted for taxation and the real estate is used for purposes for which a (nearly) full right to deduct VAT is granted.
- Rent of real estate - except private homes - when the lessor and lessee have opted for taxation and the real estate is issued for purposes for which a (nearly) full right to deduct VAT is granted.
- Certain supplies of services by banks and insurance companies, postal services, medical services, the activities of youth organisations, sports clubs, non‑profit‑making institutions of a social or cultural nature, (most) education, composing and writing.
- VAT on expenses and investments allocated to domestic turnover and to zero‑base export transactions.
- VAT due on acquisition of goods.
- VAT due on the importation of goods.
- VAT that can be allocated to exempt supplies and services is not deductible.
The reduced rate applies only on the supply of services by performing artists and not to writers and composers.
The reduced rate for window cleaning and cleaning in private households only applies to cleaning inside the house.
The reduced rate for renovation and repair of private dwellings will end as of july 1st 2015
For products of ornamental plant cultivation, e.g. flower bulbs, flowers, plants, the reduced rate applies.
Returns are submitted monthly, quarterly or annually; payments are made when the returns are submitted (within one month of the period concerned on the basis of the taxpayers' return).
A rate of 0 % applies to goods exported by an entrepreneur to non‑EU countries.