The NetherlandsManual

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

Tax point rules in The Netherlands

The tax point is the time when VAT becomes due. VAT due should be distinguished from VAT payable. VAT is due when the tax point occurs. VAT is payable between the day after the end of the reporting period and the due date to submit and pay the VAT return.

  • General rule: Tax point arises when the invoice is issued. Invoices must be issued at the latest by 16th day of the month following the month in which the supply was made. In case the supply is made before the invoice is issued, then the tax point occurs on the date of supply.
  • Prepayments or advanced payments create a tax point because an invoice must be issued for each instalment or prepayment.
  • Intra-Community acquisitions: Tax point occurs on the invoice date or the 15th day of the month following the month in which the invoice was issued, whichever occurs earlier.
  • Import: Tax point occurs when the goods are imported according to the relevant import documents. This date may be postponed if the postponed import VAT accounting applies.

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