The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Dutch reverse charge on specific goods

Domestic reverse charge may also apply on certain goods and services in The Netherlands. The conditions and scope are different in each case. In some instances, this kind of reverse charge also applies when the supplier is established.

  • Natural gas and electricity must be reverse charged where supplied by a non-established supplier to a "taxable dealer". Also, non-established companies can be taxable dealers for the purposes of this reverse charge, hence it would apply even if the customer is not established
  • Mobile phones, computer chips, IT equipment including laptops, tables and game consoles where the sale value exceeds €10,000
  • Construction work and ancillary services from a subcontractor to a contractor and from a contractor to a self-builder
  • Supplies of goods released from a VAT warehouse
  • Immoveable property (where opted to tax) irrespective of supplier and customer status
  • CO2 Emissions
  • Old used materials, scrap and waste irrespective of supplier and customer status
  • Goods provided as security by one taxable person to another as part of a security
  • Investment gold
  • Telecommunication services (since June 2017).

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