Recharging Expenses to a Client in the Netherlands (ZZP, VAT 2026)

When can you recharge expenses to a client, and do you add VAT (btw) in 2026?

A Dutch freelancer can recharge business expenses (kosten doorbelasten) to a client. In 2026 VAT (btw) is normally calculated on the total amount charged for a service, including extra costs such as travel, shipping, or phone charges. If an expense is part of the service price, add VAT at the applicable rate (often 21% or 9%). This matters because VAT is due on the full taxable amount.

Recharging expenses is easiest when an invoice shows a clear service fee and a clearly described expense line. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. When an expense is billed to the freelancer, the recharged amount usually follows the VAT treatment of the main service. For filing context, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Example: a consulting fee of €1,000 plus travel costs of €100 is a taxable amount of €1,100. At 21% VAT, the VAT is €231 and the invoice total is €1,331. If the main service is taxed at 9%, the same €1,100 base creates €99 VAT and a €1,199 total.

• Train ticket of €40 added to a consulting invoice: invoice €40 and apply the same VAT rate as the service (often 21%).
• Courier or shipping cost of €15: include €15 in the taxable amount and apply 21% VAT unless the main supply uses 9%.
• Materials consumed during a job of €120: invoice €120 and apply your service VAT rate when materials are incidental.
• Phone or data charge of €10: invoice €10 and apply the same VAT rate as the main service.
• Monthly software cost passed through at €30/month: invoice €30 and apply the same VAT rate as the main service.
• Subcontractor cost of €500 billed to the freelancer: invoice €500 and apply VAT based on how the freelancer supplies the combined service.

What counts as a 'doorlopende post' (disbursement) and when is it outside VAT?

A doorlopende post (disbursement) is a cost paid in the client’s name and for the client’s account, such as a permit fee. Belastingdienst describes doorlopende posten as costs paid “in name and on behalf of the customer”, and EU VAT rules exclude true disbursements from the taxable amount when the supplier can prove the exact amount. If the conditions are met, invoice the exact reimbursement with €0 VAT shown.

Use doorlopende posten only when the third-party supplier’s invoice or receipt is in the client’s name, the freelancer is not the actual buyer, and the freelancer is only advancing cash. EU VAT rules require the supplier to keep proof and record the amount separately (for example, in a suspense account). If any condition fails, treat the cost as a normal recharged expense and apply the VAT rules of the main service.

• The third-party document (invoice/receipt) shows the client’s name and address, not the freelancer’s.
• The cost is legally owed by the client, even if the freelancer pays it first.
• The freelancer recharges the exact amount (for example, €250 becomes €250, not €300).
• The freelancer does not add a margin, discount, or service fee on top of the amount.
• The freelancer can show proof of payment and the original third-party document for 7 years.
• The freelancer records the amount separately in bookkeeping (not as revenue), then clears it when the client reimburses.

How do you invoice reimbursed expenses correctly (factuureisen) in 2026?

A compliant invoice (factuur) must include your legal name and address, the client’s name and address, a unique invoice number, an invoice date, and a clear description of the service and any recharged expenses. For each VAT rate used, show the taxable amount, the VAT rate (21%, 9% or 0%), and the VAT amount in euros. This matters because clients often need a correct invoice to reclaim VAT.

Describe each recharged expense in plain language and tie it to the job (for example, “Travel costs for project X, 12–13 Feb 2026”). If an expense is part of the taxable amount, showing it as a separate line is allowed, but the VAT must still be correct. For expense basics outside invoicing, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

A simple layout is: one line for the service fee, one line for recharged expenses, and a VAT summary at the bottom. Example: “Consulting services €1,000” and “Travel costs €100”, then show “Subtotal €1,100”, “VAT 21% €231”, and “Total €1,331”. If you use more than one VAT rate, show separate subtotals per rate.

• Use a sequential invoice number (for example, 2026-001) and keep it unique within the business.
• State the service period or delivery date when it differs from the invoice date (for example, service on 14 Feb 2026).
• Describe the expense and quantity (for example, “2 train tickets” or “300 km travel”).
• Show the price excluding VAT and the VAT rate (21% or 9%) for each line or subtotal.
• Show the VAT amount in euros and round amounts to 2 decimals.
• If a reimbursement is a doorlopende post, show the exact amount and show €0 VAT on that line.

Which VAT rate applies to recharged expenses and reverse-charge invoices?

The Netherlands uses 21% as the standard VAT rate and 9% as the reduced rate, with 0% in specific cross-border cases. When a recharged expense is incidental to the main service, the expense usually follows the same VAT rate as that service. If the reverse-charge rule applies, do not charge VAT; write “btw verlegd” and include the client’s VAT ID on the invoice.

Treat “expense recharging” as part of the pricing of your supply unless the expense is a doorlopende post. If you charge 21% VAT on your service, the recharged cost is typically also taxed at 21% because it is included in the taxable amount. If your service is taxed at 9%, the incidental recharged cost usually follows 9% as well.

For reverse charge (btw verleggen), the supplier does not add VAT to the invoice. The invoice must state “btw verlegd” and must include the customer’s VAT identification number (for example, an ID starting with “NL”). The invoice should still show the taxable amount per VAT rate as if VAT were not reversed.

• Main service taxed at 21%: service €1,000 + expenses €100 → taxable amount €1,100 at 21%.
• Main service taxed at 9%: service €1,000 + expenses €100 → taxable amount €1,100 at 9%.
• Doorlopende post reimbursement €250 → show €250 with €0 VAT shown (outside VAT scope).
• Reverse charge invoice €1,100 → show €1,100 and write “btw verlegd” (no VAT amount on the invoice).
• Multiple VAT rates on one invoice → split subtotals per rate (for example, €800 at 21% and €300 at 9%).

How does the small business VAT scheme (KOR) change expense recharging?

Under the small business VAT scheme (kleineondernemersregeling, KOR), a Dutch business with turnover of no more than €20,000 per calendar year can be exempt from VAT. A KOR participant may not charge VAT to clients, does not file regular VAT returns, and cannot reclaim input VAT on costs. If turnover exceeds €20,000 in one calendar year, the KOR participant must deregister immediately and the change applies immediately.

KOR changes recharging because the client reimbursement is still money received, but VAT is not shown separately. A KOR participant typically invoices the agreed amount inclusive of any costs, because input VAT on receipts is not reclaimable. The turnover definition differs: outside KOR, turnover is usually counted excluding VAT; under KOR, turnover is the total charged to customers.

A doorlopende post can still exist under KOR if the cost is in the client’s name and for the client’s account. However, KOR participants should keep the documentation strict, because there is no regular VAT return where the amounts are visible. Keep third-party invoices and payment proof in the original form for 7 years.

• If you use KOR, do not show a VAT rate such as 21% or 9% anywhere on the invoice.
• If a client requests an invoice, mention that a VAT exemption applies (KOR) and show €0 VAT.
• Do not reclaim input VAT on receipts; treat the gross cost (including VAT) as the business cost.
• If turnover exceeds €20,000 in one calendar year, deregister for KOR immediately and apply the change immediately.
• If you recharge a cost under KOR, keep the receipt for 7 years, even if no VAT return is filed.

How long must you keep receipts and invoices for reimbursed expenses, and how do you correct VAT?

Dutch VAT administration requires keeping sent and received invoices in the original form for 7 years, and 10 years for invoices about immovable property (onroerende zaken). If a freelancer later discovers a VAT mistake, Belastingdienst requires a correction: up to €1,000 can be corrected in the next VAT return, and more than €1,000 requires a “Suppletie btw” filed as soon as possible. These time limits matter because audits can ask for proof years later.

Store receipts, third-party invoices, and payment proof together with the client invoice that recharged the cost. Keep the documents readable and searchable, because Belastingdienst may request the full audit trail. Digital invoices must be stored digitally; printing a PDF does not replace the original digital record.

For corrections of €1,000 or less, Belastingdienst allows correction in the next VAT return. For corrections above €1,000, use the VAT correction form (Suppletie btw) in Mijn Belastingdienst Zakelijk. Keep a note explaining the error, the corrected VAT amount, and the invoice numbers affected.

• Keep the client contract or email agreement that explains which costs are rechargeable (for example, travel up to €200/month).
• Keep the original third-party invoice or receipt (for example, a €40 ticket) and proof of payment.
• Keep your client invoice and any credit notes for at least 7 years.
• If the mistake changes VAT by more than €1,000, submit a Suppletie btw as soon as possible.
• If the mistake changes VAT by €1,000 or less, correct it in the next VAT return.
• Keep a simple reconciliation: total recharged costs in 2026 invoices vs. total third-party receipts.

What happens if you get reimbursed expenses or VAT wrong?

A VAT return filed after the 7-day grace period can trigger an €82 late-filing penalty. If VAT is paid late or not fully paid, the payment default penalty can be 3% of the late amount (minimum €50, maximum €6,709). If recharged expenses were treated incorrectly, extra VAT may be due later, often 21% or 9% of the amount.

Treat VAT errors as a cash-flow risk: a small invoicing rule mistake can create a later assessment and extra work with credit notes. When a reimbursement should have been taxed, the supplier may need to issue a corrected invoice and include the extra VAT in the next return or via a correction. When a reimbursement should have been a doorlopende post, the supplier may need to remove VAT and refund the VAT amount to the client.