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🇳🇱BTW 21%

Netherlands BTW & Invoicing Guide for Businesses (2026)

BTW 21%, mandatory invoice fields, and e-invoicing for government contracts — the complete guide

Last updated: 30 April 2026 · Written by the Hisabi team

TL;DR — the key facts

  • Standard BTW (Belasting over de Toegevoegde Waarde) rate is 21%; reduced rate of 9% applies to food, medicine, books, and certain services.
  • E-invoicing is mandatory for B2G (business-to-government) invoices via the PEPPOL network. B2B e-invoicing is not yet mandated but widely adopted.
  • Every BTW invoice must include your BTW-nummer (format NL + 9 digits + B + 2 digits) and KVK number.
  • The Netherlands uses the One-Stop-Shop (OSS) regime for EU cross-border digital services and goods.

What you need to know

Netherlandstax & invoicing — covered

BTW

Netherlands BTW at 21%

The standard Dutch BTW rate is 21%. A reduced rate of 9% applies to food, non-alcoholic drinks, medicine, books, newspapers, accommodation, and certain repair services. The 0% rate applies to exports and intra-EU supplies.

  • Standard rate: 21% — reduced rate: 9%
  • KOR (Kleineondernemersregeling): small businesses with annual turnover ≤ €20,000 can opt out of BTW
  • Quarterly or monthly aangifte (return) via Belastingdienst
  • Registration threshold for non-residents: no threshold — register before first taxable supply
E-Invoicing

PEPPOL B2G E-Invoicing

All invoices to Dutch central government bodies (Rijk) must be sent via PEPPOL as structured XML (UBL or PEPPOL BIS Billing 3.0). Many local governments and semi-public bodies also require PEPPOL invoices.

  • Mandatory for all central government (Rijk) invoices via PEPPOL
  • PEPPOL BIS Billing 3.0 (UBL 2.1) is the standard format
  • Use a PEPPOL Access Point registered in the Netherlands
  • B2B e-invoicing not yet mandated — but PEPPOL adoption is growing
Invoicing

Mandatory BTW Invoice Fields

Dutch VAT law requires specific fields on every BTW invoice. Missing fields can prevent input BTW recovery for the buyer.

  • Supplier name, address, and BTW-nummer
  • Buyer name, address, and BTW-nummer (for B2B)
  • KVK (Chamber of Commerce) number
  • Sequential invoice number
  • Date of supply and invoice date
  • BTW rate, BTW amount, and totals excluding and including BTW

Timeline

Key compliance dates

  1. 2019

    B2G e-invoicing via PEPPOL mandatory for all central Dutch government bodies.

  2. Ongoing

    PEPPOL adoption expanding to municipalities and semi-public bodies.

BTW and invoicing compliance

Frequently asked questions — Netherlands

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Standard rate is 21%. Reduced rate of 9% applies to food, medicine, books, newspapers, accommodation, hairdressers, bicycle repairs, and certain other services. Zero rate applies to exports and intra-EU supplies.

KOR (Kleineondernemersregeling) is a small business scheme. If your annual taxable turnover is ≤ €20,000, you can opt for exemption from BTW — you don't charge BTW and don't file BTW returns. The downside is you also cannot reclaim input BTW.

Yes. All invoices to Dutch central government (Rijk) must be submitted electronically via the PEPPOL network in UBL format. Many municipalities and other public bodies have also adopted PEPPOL. You need to send through a certified PEPPOL Access Point.

Supplier name, address, BTW-nummer, and KVK number; buyer name, address, and BTW-nummer (for B2B); sequential invoice number; date of issue and date of supply; description and quantity; unit price excluding BTW; BTW rate and amount; total excluding BTW; total including BTW.

There is no registration threshold for non-resident businesses making taxable supplies in the Netherlands — you must register with the Belastingdienst before your first taxable transaction. EU businesses selling to Dutch consumers may use the EU OSS scheme instead.

Hisabi handles this for you

BTW-compliant invoices, automatically

Hisabi generates invoices with the correct tax fields, BTW-nummer display, and currency for Netherlands. Start free — no credit card required.

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AI-powered invoicing for freelancers and SMEs worldwide — any country, any currency, any tax system. VAT/GST/sales-tax line items, tax-ID fields, bilingual EN+AR PDFs, and a secure client portal. GDPR & UAE PDPL compliant. Built by TechNova Solution FZCO.

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