Sebastian de GoeijShort answer
The Netherlands has a standard rate of 21%, a reduced rate of 9% and a zero rate, alongside exemptions and reverse charge. Autoboeker recognises high, low, 0% and reverse charge, recalculates subtotal, VAT and total and flags missing VAT, unusual VAT codes or unusual VAT amounts.
Key takeaways
- 21% standard, 9% reduced, 0% for exports and intra-community supplies.
- Reverse charge: no VAT on the invoice.
- Book multi-rate invoices at line level.
- Always check amount and rate match.
Dutch VAT situations
Check the Dutch Tax Administration for which goods and services fall under which rate.
| Situation | Rate | On the invoice |
|---|---|---|
| Standard | 21% | VAT at 21% |
| Reduced | 9% | VAT at 9% |
| Zero rate | 0% | Exports, intra-community supplies |
| Reverse charge | No VAT shown | ‘VAT reverse charged’ and customer VAT number |
| Exempt | No VAT | Exemption stated |
How does AI check the rate?
Per line and rate, with recalculation of totals and checks on missing or unusual VAT codes and amounts.
FAQ
Questions about this topic.
Yes, per line, booked at line level.
How Autoboeker solves it
