Doing Business in the Netherlands 2012 - American Chamber of ...

19.1.6 Rates
Doing Business in the Netherlands 2012
The general Dutch VAT rate is currently (2011) 19 percent. A
reduced rate of 6 percent applies to a number of essential goods and
services, such as various food items, gas, electricity, some
pharmaceutical products, etc.
A zero rate generally applies to supplies of goods not cleared through
customs (either because they are merely passing through the
Netherlands or because they are stored in the Netherlands), supplies of
goods that are exported from EU countries, intra-Community supplies
and services connected to such supplies.
19.1.7 Payment, VAT Returns and Administrative Requirements
VAT is due on the aggregate value of the goods and services sold
during the preceding period. A special scheme exists for qualifying
sales of used goods, works of art, antiques and collectors’ items.
Under this scheme, VAT can be calculated on the margin.
Depending on the amount of turnover, VAT returns must be filed
monthly, quarterly, or annually. VAT returns must be submitted and
the VAT due must be paid within one month after the filing period.
Taxable persons established in the Netherlands must file their VAT
returns electronically (i.e., online or using a designated software
program). A special VAT reporting scheme exists for non-EU ecommerce
companies.
Taxable persons performing intra-Community supplies of goods and
services must also periodically file EC Sales listings, stating the
names and the VAT identification numbers of their customers in other
EU countries. In addition, taxable persons have to provide the Dutch
Central Bureau of Statistics with information regarding their intra-
Community trade if their intra-Community supplies or acquisitions of
goods exceed the threshold of EUR900,000 (INTRASTAT filings).
The VAT system is built around invoices and the obligation to issue
them. Invoices have three functions in the VAT system:
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