Expat tax guide · glossary
btw
VAT
btw is Belasting toegevoegde waarde: Dutch value-added tax. You charge it on most invoices you send, reclaim it on most business purchases, and settle the difference each quarter with the Belastingdienst. For most freelancers the standard rate is 21%, with a reduced 9% rate on some goods and services.
How it works in practice
Maya's Q3: she collected €4.140 of btw on invoices (rubriek 1a) and paid €610 of voorbelasting (5b). She owes €3.530 (5c). Those four numbers are the whole return. Figures: tax year 2026.
Figures: tax year 2026
In a sentence
Kwartaal explains wherever it appears, so you never have to guess. Click it to see the same explanation, right where you're working.
Frequently asked questions
- How often do I file btw in the Netherlands?
- Quarterly for most businesses: 30 April, 31 July, 31 October, and 31 January. Your first deadline depends on when you registered.
- What is the btw rate in the Netherlands?
- The standard rate is 21%. A reduced rate of 9% applies to food, books, and some services. Some supplies are exempt or zero-rated.
Kwartaal explains this in your own numbers.
First quarter free.