Which VAT Rate Should Freelancers Use on Dutch Invoices in 2026?

Which VAT rate should most freelancers use on invoices in the Netherlands in 2026?

Most freelancers in the Netherlands use 21% VAT on invoices in 2026. The 21% rate is the default for goods and services that are not specifically listed under the 9% rate, the 0% rate, or a VAT exemption. A freelancer should therefore start from 21% and switch only when an official exception clearly applies.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Dutch VAT on an invoice depends on 3 questions: what you sell, who your customer is, and where the customer is established. A service sold to a Dutch customer usually follows the Dutch domestic rule first. For many expat freelancers, that means 21% is the safe starting point, not 9% or 0%.

Using the wrong rate creates 2 risks at once: undercharging VAT can leave the freelancer paying the missing tax later, while overcharging VAT can make the invoice incorrect for the client. Before sending a first invoice, check whether the service is specifically named for 9%, is exempt, or falls under an international rule such as reverse charge or export.

• Use 21% if no official exception clearly fits your service.
• Use 9% only for services specifically listed by the Belastingdienst.
• Use 0% mainly in specific international or export situations.
• Use no VAT when a statutory exemption or the KOR applies.
• Recheck the rule when the client is outside the Netherlands.

When should a freelancer use 9%, 0%, or no VAT instead of 21%?

A freelancer should use 9%, 0%, or no VAT only when a specific legal rule applies. The 9% rate is limited to listed services such as hairdressing, certain home renovation work, passenger transport, and some cultural or sports access. The 0% rate is mainly for certain international supplies. No VAT usually means an exemption, KOR, or reverse charge situation.

The 9% rate does not apply because a business is small, foreign-owned, or freelance. The Belastingdienst applies 9% only to named categories. If a service is not on that list, the rate normally stays 21%, even when the customer is another business or the invoice amount is low.

When a service is exempt, no VAT is charged and input VAT usually cannot be reclaimed on related costs. Common exempt sectors include education, healthcare, many financial services, and some journalism-related activities. If a freelancer provides mixed services, the freelancer should assess each service separately instead of assuming one rate covers the full invoice.

What VAT should you charge when the client is in another EU country?

For services to clients in other EU countries, the VAT result depends mainly on whether the client is a business or a private customer. If the client is an EU business with a valid VAT number, Dutch freelancers often invoice without Dutch VAT and mention btw verlegd. If the client is a private customer, Dutch VAT often still applies, but some services follow foreign VAT rules.

For EU B2B services, the freelancer should first validate the customer VAT identification number. If the customer is an entrepreneur for VAT purposes, the service is often taxed in the customer country. In that case, the invoice is usually sent without Dutch VAT, the words btw verlegd are added, the turnover is included in the VAT return, and the service is reported in the ICP statement.

For EU B2C work, many services remain taxable in the Netherlands, but digital services and certain cross-border consumer supplies can move to the customer member state. For digital services and distance sales to EU consumers, Dutch VAT may still be used while combined annual EU turnover stays at or below €10,000. Once that €10,000 threshold is exceeded, the foreign VAT of the customer country generally applies, often reported through OSS.

• EU business customer with valid VAT number: usually no Dutch VAT.
• Add both VAT numbers and btw verlegd for qualifying EU B2B services.
• Include qualifying EU B2B services in the VAT return and ICP statement.
• EU private customer: Dutch VAT often applies, but not in every case.
• Digital services and some consumer sales use a €10,000 annual EU threshold.
• After €10,000, foreign VAT may need to be reported via OSS.

What happens if the client is outside the EU?

When a client is outside the EU, Dutch VAT is often not charged on services to non-EU businesses, while exported goods are generally invoiced at 0% VAT. The exact result depends on whether the supply is a service or goods and where the supply is legally taxed. For non-EU work, freelancers should confirm the place-of-supply rule before invoicing.

For goods exported from the Netherlands to a country outside the EU, the Dutch zero rate generally applies if the export conditions are met. For services supplied to a business established outside the EU, Dutch VAT is often not charged because the service is usually taxed where the customer is established. The Belastingdienst also states that non-EU cases differ by country, so foreign local rules still need checking.

Some international services have their own zero-rate rules, especially services closely linked to international goods and transport flows. That means outside the EU does not automatically equal the same invoice treatment in every case. A freelancer should keep evidence of where the customer is established and why Dutch VAT was not charged.

• Goods exported outside the EU: often 0% VAT.
• Services to non-EU businesses: often no Dutch VAT.
• Non-EU country rules can still create foreign obligations.
• Keep evidence for export or customer establishment.
• Check special rules for international transport-related services.

What must appear on a Dutch freelancer invoice when VAT is charged or not charged?

A Dutch freelancer invoice must show the core invoice data every time VAT rules apply: names, addresses, invoice date, sequential invoice number, description of the goods or services, supply date, amount excluding VAT, VAT rate, and VAT amount. If a special regime applies, the invoice also needs the correct wording, such as btw verlegd or a KOR reference.

The Belastingdienst requires the supplier and customer names and addresses, the freelancer Dutch VAT identification number, the Chamber of Commerce number if registered, the invoice date, and a unique sequential invoice number. The invoice must also describe the service, show the supply date, state the amount excluding VAT, and list both the VAT rate and VAT amount.

If the invoice total is €100 or less including VAT, simplified invoice rules may apply. When invoicing EU businesses under reverse charge, extra invoice requirements apply, including both VAT numbers and the wording btw verlegd. For a related filing overview, see the [VAT return guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide) and the [deductible expenses guide for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands).

Should a freelancer use the KOR or EU-KOR instead of charging VAT?

A freelancer established in the Netherlands can choose the domestic KOR if annual turnover is not more than €20,000. Under the KOR, no VAT is charged, no regular VAT return is filed, and input VAT cannot be reclaimed. For cross-border EU activity, the EU-KOR can apply when total annual EU turnover stays at or below €100,000 and national thresholds are met.

The domestic KOR is a VAT exemption, not a reduced rate. A freelancer using the KOR does not put VAT on invoices and, if an invoice is still issued, should state that the KOR applies. Once annual turnover goes above €20,000, the freelancer must report that immediately and the KOR stops from that moment.

The EU-KOR is separate from the Dutch KOR and is designed for small businesses active in one or more other EU countries. Under the EU-KOR, no VAT is charged in the participating EU countries, but the freelancer must submit a quarterly turnover overview. A freelancer should compare the benefit of charging no VAT against losing the right to deduct input VAT on costs and investments.