EU/UK VAT · NL · EU member · Euro area
Netherlands VAT
Netherlands VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.
- Standard rate
- 21%
- Reduced rate
- 9%
- Number format
- NL + 9 digits + B + 2 digits
- Validation
- VIES
How Netherlands's 21% rate compares
Netherlands's 21% standard VAT rate is sitting almost exactly at the median we track (21%). It also applies a reduced rate of 9% on food, water, books, passenger transport, hotels. The current rate has been in effect since 2012-10-01, unchanged for several years.
By standard-rate proximity, Netherlands matches Belgium's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.
Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.
All VAT rates
Standard rate
21%Most goods and services
In effect since 2012-10-01
Reduced rate
9%Food, water, books, passenger transport, hotels
In effect since 2019-01-01
VAT number format
- Prefix
- NL
- Format
- NL + 9 digits + B + 2 digits
- Example
- NL123456789B01
- Validation service
- VIES (European Commission)
Tax authority
Belastingdienst
Official guidance: https://www.belastingdienst.nl/
Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026
Countries with similar standard rates
Related references
Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.