VAT in the Netherlands – super simple (2025)

For brand‑new entrepreneurs who haven’t looked at bookkeeping before.

In 1 minute (TL;DR)

• VAT = tax on almost everything you sell or buy.

• There are 3 rates: 21% (most), 9% (e.g., food & books) and 0% (exports).

• You must report online each quarter how much VAT you charged and paid.

• Avoid fines: file on time (you can even submit €0 if you’re not ready yet) and pay on time.

• Receipt lost? Don’t panic—there are ways to still handle it properly (see below).

1. What is VAT, actually?

VAT means Value Added Tax. Think of it as extra money you collect for the government.

• You put it on your invoice (e.g., €100 + €21 VAT = €121).

• The customer pays you €121.

• The €21 isn’t yours. You pass it on later to the Dutch Tax Administration (Belastingdienst).

Why does VAT exist? So the government can pay for roads, schools, and healthcare. You help by collecting it and paying it onward.

2. Which VAT rates are there?

Tip: In Conta AI, you just select the right box; the app calculates VAT automatically.

3. When and how do I file?

• When? Every quarter. Deadlines: 31 Jan, 30 Apr, 31 Jul, 31 Oct.

• How?

  1. Log in to Mijn Belastingdienst Zakelijk with DigiD or eHerkenning.

  2. Fill in the boxes (turnover, input VAT).

  3. Submit and pay.

• No time? Submit a zero return (0‑aangifte) (everything at zero). That avoids the first fine. Correct later with a suppletie (supplement/correction).

Faster? In Conta AI you click “Send VAT” and we fill in and submit everything for you.

4. Frequently asked beginner questions

4.1 Lost receipt—now what?

• Try to get a copy: ask the supplier to email the invoice again.

• Paid by card? Use the bank statement as proof.

• Still nothing? Note what you bought, date, and amount. Small amounts (up to approx. €100) are often accepted with such a note—but don’t overuse this.

4.2 Late payment—what happens?

• Fine: 3% of the outstanding amount (min. €50).

• Fix: Pay as soon as you can. Call the BelastingTelefoon (0800‑0543) if you still can’t; sometimes a payment plan is possible.

4.3 I’m late filing—help!

• Fine: fixed €82 per return.

• Quick fix: File immediately anyway. Next time, file on time and save money.

4.4 I sometimes sell at 9% and sometimes at 21%. How do I split that?

Create two invoice lines: one at 9%, one at 21%. Conta AI does this automatically.

5. Best practices (keep it simple)

1. Set VAT aside: Open a free savings account and transfer the VAT there weekly. No hunting for cash at the deadline.

2. Photo = invoice: Take a photo of each receipt immediately. Conta AI reads the amount and VAT for you.

3. Reminders: Put a calendar alert one week before each deadline.

4. Check odd jumps: Did your turnover suddenly double vs. last month? Verify to avoid questions (and fines).

5. Ask for help: In doubt? Call a bookkeeper or chat with our support. Better safe than sorry.

6. Checklist before you click “Submit”

Print this list or keep it next to your screen. All checked? You’re good.

7. Handy links

• Do VAT online: Mijn Belastingdienst Zakelijk.

• Belastingdienst Business phone: 0800‑0543 (free).

Final step

Try Conta AI free for 30 days. Our AI scans your receipts, fills in VAT automatically, and sends reminders—so you get more time for customers and less stress about taxes.