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VAT 9% or 21%

Which VAT rate goes on your invoice depends on what you deliver. Below the basics. FactuurSturen.app is a tool for creating and sending invoices — not an accounting app and not tax advice.

The three rates in the Netherlands

21% — standard rate

The default VAT rate for most goods and services. Unless something falls under another rate, use 21%.

9% — reduced rate

For specific categories like food, books, hairdressing services, and certain painting and plastering work in houses older than two years. The Belastingdienst publishes the full list.

0% — zero rate

For exports outside the EU and certain international supplies. You charge no VAT but can still deduct VAT on your purchases.

Exempt or no VAT — other cases

Some services (like education or healthcare) are exempt from VAT. Or you use the small-business scheme (KOR). In those cases you charge no VAT — check your situation with the Belastingdienst.

Frequently asked questions

Can I use multiple rates on one invoice?

Yes. You pick a rate per line. FactuurSturen.app calculates VAT per rate and shows the breakdown at the bottom of the invoice — exactly as the Belastingdienst expects.

How do I know which rate applies to my service?

The Belastingdienst publishes a list of what falls under 9% and 0%. Unsure about your specific situation? Ask the Belastingdienst or a tax advisor. We can't advise you on that.

What if I used the wrong rate?

You can create a credit note to correct the original invoice, then send a new invoice with the correct rate. FactuurSturen.app can produce a credit note from an existing invoice with one click.

Disclaimer

This explanation is informational — for your specific situation, consult the Belastingdienst (belastingdienst.nl) or a tax advisor. FactuurSturen.app helps you create invoices, not file your VAT return.

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