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Commentary

General (Netherlands)


33 Netherlands

General (Netherlands)

Dutch VAT applies at the standard rate of 21% to any supply of goods or services made in the Netherlands other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 33.37);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 33.40);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 33.41);

  4. Ìý

    •

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