netherlands-vat-return

Section 1 — Quick reference

Quick reference field table

Field	Value
Country	Netherlands (Koninkrijk der Nederlanden)
Standard rate	21%
Reduced rate	9% (food and drinks, books, medicines, hotels, cultural events, passenger transport, hairdressers, repairs of bicycles/shoes/clothing)
Zero rate	0% (exports, intra-EU B2B supplies of goods)
Return form	OB aangifte (Omzetbelasting aangifte) — rubrieken 1 through 5
Filing portal	https://www.belastingdienst.nl (Mijn Belastingdienst Zakelijk)
Authority	Belastingdienst
Currency	EUR only
Filing frequencies	Quarterly (standard); Monthly (if assigned by Belastingdienst or on request); Annual (if assigned)
Deadline	Last business day of the month following the period (e.g. Q1 due 30 April)
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants contributors
Validation date	April 2026

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key OB aangifte rubrieken (the boxes you will use most)

Rubriek	Meaning
1a	Supplies/services taxed at 21% (omzet + BTW)
1b	Supplies/services taxed at 9% (omzet + BTW)
1c	Supplies/services taxed at other rates (omzet + BTW)
1d	Private use (privégebruik) and other internal supplies (omzet + BTW)
1e	Supplies/services taxed at 0% or not taxed (omzet only)
2a	Supplies/services to EU countries (intracommunautaire leveringen/diensten, omzet only)
3a	Acquisitions from EU countries (omzet + BTW)
3b	Acquisitions from outside EU (omzet + BTW)
4a	Supplies/services from EU countries — reverse charge received (omzet + BTW)
4b	Supplies/services from outside EU — reverse charge received (omzet + BTW)
5a	Total BTW due (verschuldigde omzetbelasting)
5b	Total deductible BTW (voorbelasting)
5c	Sub-total (5a minus 5b)
5d	Reduction under KOR (only if KOR applies — we refuse this)
5e	Estimated result from prior period
5f	Total to pay / to receive
5g	Total to pay / to receive

Conservative defaults — Netherlands-specific values for the universal categories in vat-workflow-base Section 2

Ambiguity	Default
Unknown rate on a sale	21%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Netherlands
Unknown B2B vs B2C status for EU customer	B2C, charge 21%
Unknown business-use proportion (vehicle, phone, home office)	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (rubriek 4b)
Unknown blocked-input status (entertainment, personal use)	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds — country slot values for the reviewer brief in vat-workflow-base Section 3

Threshold	Value
HIGH single-transaction size	€5,000
HIGH tax-delta on a single conservative default	€400
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	€10,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Dutch or international business bank: ING, ABN AMRO, Rabobank, SNS Bank, ASN Bank, Triodos Bank, Bunq, Knab, Revolut Business, Wise Business, N26 Business, or any other.

Recommended — sales invoices for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices for any input BTW claim above €400, the client's BTW-id in writing (NL + 9 digits + B + 2 digits).

Ideal — complete invoice register, prior period OB aangifte, reconciliation of any prior period credit.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement at all → hard stop. If bank statement only → proceed but record in reviewer brief: "This OB aangifte was produced from bank statement alone. Reviewer must verify input BTW claims above €400 are supported by compliant invoices and reverse-charge classifications match supplier invoices."

Netherlands-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13.

• R-NL-1 — KOR-registered businesses are exempt from charging BTW and cannot recover input BTW. They do not file OB aangiften. This skill covers the standard BTW regime only. If you have opted out of KOR, please confirm. (Kleineondernemersregeling (KOR). Trigger: client is registered under the KOR (small business scheme, turnover below €20,000).)
• R-NL-2 — You make both taxable and exempt supplies. Input BTW must be apportioned under the pro rata (Art. 11 Wet OB 1968) or BUA (Besluit Uitsluiting Aftrek) rules. Please use a belastingadviseur. (Partial exemption (pro rata / BUA). Trigger: client makes both taxable and exempt-without-credit supplies and the exempt proportion is not de minimis.)
• R-NL-3 — Margeregeling transactions require transaction-level margin computation. Out of scope. (Margin scheme (margeregeling). Trigger: client deals in second-hand goods, art, antiques, or collectables.)
• R-NL-4 — Fiscale eenheden require consolidation. Out of scope. (Fiscal unity (fiscale eenheid). Trigger: client is part of a fiscale eenheid BTW.)
• R-NL-5 — Non-resident registrations with fiscal representatives have specific obligations beyond this skill. (Fiscal representative. Trigger: non-resident with a fiscal representative in the Netherlands.)
• R-NL-6 — The BES islands have a separate ABB (Algemene Bestedingsbelasting) system, not BTW. This skill covers European Netherlands only. (BES islands filing. Trigger: client is based in Bonaire, Sint Eustatius, or Saba.)
• R-NL-7 — BTW on real estate is complex. Please use a belastingadviseur. (Real estate (BTW on onroerend goed). Trigger: client deals in new property or opted for BTW on property lease.)
• R-NL-8 — This skill only handles Dutch BTW returns. For income tax, use a dedicated Dutch income tax skill. (Income tax instead of BTW. Trigger: user asks about inkomstenbelasting or vennootschapsbelasting instead of BTW.)

Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Dutch banks (fees exempt — exclude)

Dutch banks

Pattern	Treatment	Notes
ING, ING BANK	EXCLUDE for bank charges/fees	Financial service, exempt
ABN AMRO, ABN	EXCLUDE for bank charges/fees	Same
RABOBANK, RABO	EXCLUDE for bank charges/fees	Same
SNS BANK, ASN BANK	EXCLUDE for bank charges/fees	Same
TRIODOS, BUNQ, KNAB	EXCLUDE for bank charges/fees	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE for transaction/maintenance fees	Check for separate taxable subscription invoices
RENTE, INTEREST	EXCLUDE	Interest income/expense, out of scope
LENING, HYPOTHEEK	EXCLUDE	Loan principal movement, out of scope

3.2 Dutch government, regulators, and statutory bodies (exclude entirely)

Government bodies

Pattern	Treatment	Notes
BELASTINGDIENST	EXCLUDE	Tax payment (BTW, IB, Vpb), not a supply
RIJKSOVERHEID	EXCLUDE	Government
GEMEENTE	EXCLUDE	Municipal fees/taxes
UWV	EXCLUDE	Employee insurance, social security
SVB	EXCLUDE	Social insurance bank
KVK, KAMER VAN KOOPHANDEL	EXCLUDE	Chamber of Commerce fees
RVO, RIJKSDIENST VOOR ONDERNEMEND	EXCLUDE	Government agency
DOUANE	EXCLUDE	Customs (but check for import BTW)
CBS, CENTRAAL BUREAU STATISTIEK	EXCLUDE	Government statistics

3.3 Dutch utilities

Utilities

Pattern	Treatment	Rubriek	Notes
VATTENFALL	Domestic 21%	5b (input)	Electricity/gas — standard rate
ENECO	Domestic 21%	5b (input)	Energy
ESSENT	Domestic 21%	5b (input)	Energy
GREENCHOICE	Domestic 21%	5b (input)	Energy
NUON (now Vattenfall)	Domestic 21%	5b (input)	Energy
KPN, KPN BV	Domestic 21%	5b (input)	Telecoms/broadband — overhead
T-MOBILE NL, T-MOBILE NETHERLANDS	Domestic 21%	5b (input)	Telecoms
VODAFONE NL, VODAFONE NETHERLANDS	Domestic 21%	5b (input)	Telecoms
ZIGGO	Domestic 21%	5b (input)	Cable/broadband
VITENS, DUNEA, EVIDES	Domestic 9%	5b (input)	Water supply at reduced rate

3.4 Insurance (exempt — exclude)

Insurance

Pattern	Treatment	Notes
ACHMEA, CENTRAAL BEHEER, INTERPOLIS	EXCLUDE	Insurance, exempt
NATIONALE NEDERLANDEN, NN	EXCLUDE	Same
AEGON, ASR	EXCLUDE	Same
UNIVÉ, CZ, MENZIS, VGZ, ZILVEREN KRUIS	EXCLUDE	Health insurance, exempt
VERZEKERING, PREMIE	EXCLUDE	All insurance exempt

3.5 Post and logistics

Post and logistics

Pattern	Treatment	Rubriek	Notes
POSTNL (standard mail)	EXCLUDE for standard postage		Universal postal service, exempt
POSTNL (parcels)	Domestic 21%	5b	Non-universal services taxable
DHL EXPRESS NL, DHL PARCEL	Domestic 21%	5b	Express courier
DPD, GLS NETHERLANDS	Domestic 21%	5b	Courier
UPS NEDERLAND	Domestic 21%	5b	Courier

3.6 Transport (Netherlands domestic)

Transport

Pattern	Treatment	Rubriek	Notes
NS, NEDERLANDSE SPOORWEGEN	Domestic 9%	5b (input)	Rail transport at reduced rate
GVB, RET, HTM, CONNEXXION, ARRIVA	Domestic 9%	5b (input)	Public transport, reduced rate
OV-CHIPKAART	Domestic 9%	5b (input)	Public transport card top-up
UBER NL, UBER NETHERLANDS	Domestic 9% (transport)	5b	Ride-hailing
BOLT NL	Domestic 9%	5b	Ride-hailing
KLM (domestic)	Domestic 21%	5b	Domestic flights at standard rate
KLM, TRANSAVIA, EASYJET (international)	EXCLUDE / 0%		International flights exempt
TAXI	Domestic 9%	5b	Local taxi, reduced rate

3.7 Food retail (blocked unless hospitality business)

Food retail

Pattern	Treatment	Notes
ALBERT HEIJN, AH	Default BLOCK input BTW	Personal provisioning.
JUMBO, LIDL, ALDI, PLUS	Default BLOCK	Same
DIRK, DEKAMARKT, HOOGVLIET	Default BLOCK	Same
RESTAURANT, EETCAFE, CAFE	Default BLOCK	Entertainment — see Section 5.12

3.8 SaaS — EU suppliers (reverse charge, rubriek 4a)

SaaS EU suppliers

Pattern	Billing entity	Rubriek	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	4a + 5b	Reverse charge: output in 5a via 4a, input in 5b
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	4a + 5b	Reverse charge
ADOBE	Adobe Systems Software Ireland Ltd (IE)	4a + 5b	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	4a + 5b	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	4a + 5b	Reverse charge
SPOTIFY TECHNOLOGY	Spotify AB (SE)	4a + 5b	EU reverse charge
DROPBOX	Dropbox International Unlimited (IE)	4a + 5b	Reverse charge
SLACK	Slack Technologies Ireland Ltd (IE)	4a + 5b	Reverse charge
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	1a (domestic!)	NL entity — domestic 21%, NOT reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	4a + 5b	Reverse charge
STRIPE (subscription fees)	Stripe Technology Europe Ltd (IE)	4a + 5b	Transaction fees may be exempt — see 3.11

3.9 SaaS — non-EU suppliers (reverse charge, rubriek 4b)

SaaS non-EU suppliers

Pattern	Billing entity	Rubriek	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	4a + 5b	LU entity → EU reverse charge
NOTION	Notion Labs Inc (US)	4b + 5b	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	4b + 5b	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	4b + 5b	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	4b + 5b	Check if billed by IE entity
FIGMA	Figma Inc (US)	4b + 5b	Non-EU reverse charge
CANVA	Canva Pty Ltd (AU)	4b + 5b	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or IE — check	4b or 4a	Depends on billing entity
TWILIO	Twilio Inc (US)	4b + 5b	Non-EU reverse charge

3.10 SaaS — the exception (NOT reverse charge)

SaaS exception

Pattern	Treatment	Why
ATLASSIAN (NL entity)	Domestic 21% rubriek 1a / 5b	Atlassian Network Services BV is a Dutch entity — domestic purchase, not reverse charge.
AWS EMEA SARL	EU reverse charge rubriek 4a + 5b (LU entity)	Standard EU reverse charge. If invoice shows Dutch BTW, treat as domestic 21%.

3.11 Payment processors

Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees are exempt financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (monthly subscription)	EU reverse charge 4a + 5b	Stripe IE entity
MOLLIE	Domestic 21% or EXCLUDE	Check — Mollie BV is Dutch; transaction fees exempt, subscription fees taxable
ADYEN	Domestic 21% or EXCLUDE	Adyen NV is Dutch; same distinction
SUMUP, SQUARE, ZETTLE	Check invoice	If Dutch: domestic; if IE: reverse charge

3.12 Professional services (Netherlands)

Professional services

Pattern	Treatment	Rubriek	Notes
ACCOUNTANT, BELASTINGADVISEUR	Domestic 21%	5b	Always deductible
ADVOCAAT, ADVOCATENKANTOOR	Domestic 21%	5b	Deductible if business legal matter
NOTARIS, NOTARISKANTOOR	Domestic 21%	5b	Deductible if business
ADMINISTRATIEKANTOOR	Domestic 21%	5b	Bookkeeper

3.13 Payroll and social security (exclude entirely)

Payroll and social security

Pattern	Treatment	Notes
UWV, WERKNEMERSVERZEKERINGEN	EXCLUDE	Employee insurance contributions
LOONHEFFING, LOONBELASTING	EXCLUDE	Payroll tax remittance
SALARIS, LOON	EXCLUDE	Wages — outside BTW scope
PENSIOEN, ABP, PFZW	EXCLUDE	Pension contributions

3.14 Property and rent

Property and rent

Pattern	Treatment	Notes
HUUR BEDRIJFSPAND, KANTOORHUUR	Domestic 21%	Commercial lease where landlord opted for BTW (optie belaste verhuur)
HUUR, HUURPRIJS (residential)	EXCLUDE	Residential lease exempt
OZB, ONROERENDEZAAKBELASTING	EXCLUDE	Property tax, not a supply
WOZ	EXCLUDE	Property valuation, not a supply

3.15 Internal transfers and exclusions

Internal transfers

Pattern	Treatment	Notes
OVERBOEKING EIGEN REKENING	EXCLUDE	Internal movement
SPAARREKENING, NAAR SPAREN	EXCLUDE	Own savings transfer
DIVIDEND	EXCLUDE	Dividend payment, out of scope
AFLOSSING, AFLOSSING LENING	EXCLUDE	Loan repayment
GELDOPNAME, PINOPNAME	TIER 2 — ask	Default exclude; ask what cash was spent on
STORTING, PRIVÉSTORTING	EXCLUDE	Owner injection

Section 4 — Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement of a Netherlands-based self-employed IT consultant (zzp'er, standard BTW regime).

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: Notion Labs Inc is a US entity (Section 3.9). No BTW on the invoice. This is a service from a non-EU supplier. The Dutch client must self-assess BTW (verlegging) under Art. 12 lid 2 Wet OB. Output BTW on rubriek 4b, input BTW on rubriek 5b. Net effect zero for a fully taxable client.

Output (—)

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek (input)	Rubriek (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	3.08	21%	5b	4b	N	—	—

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: Google Ireland Limited is an IE entity — EU reverse charge (verlegging). Output BTW on rubriek 4a, input BTW on rubriek 5b. Net effect zero.

Output (—)

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek (input)	Rubriek (output)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	178.50	21%	5b	4a	N	—	—

Example 3 — Entertainment, BUA blocked

Input line: 15.04.2026 ; RESTAURANT DE KAS AMSTERDAM ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant transaction. In the Netherlands, the Besluit Uitsluiting Aftrek (BUA) blocks deduction of BTW on business entertainment (relatiegeschenken, spijzen en dranken) unless it relates to staff meals in specific circumstances. Business meals with external relations (zakenrelaties) have blocked BTW under Art. 1 lid 1 sub c BUA. Default: block. If this is a staff canteen or company event → may be deductible.

Output ("Restaurant: BUA blocks BTW on business entertainment. Staff event or external?")

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek	Default?	Question?	Excluded?
15.04.2026	RESTAURANT DE KAS AMSTERDAM	-220.00	-220.00	0	—	—	Y	Q1	"Restaurant: BUA blocks BTW on business entertainment. Staff event or external?"

Example 4 — Capital goods (bedrijfsmiddel)

Input line: 18.04.2026 ; DELL NETHERLANDS BV ; DEBIT ; Invoice DEL2026-0041 Laptop XPS 15 ; -1,595.00 ; EUR

Reasoning: The gross amount is €1,595. In the Netherlands, capital goods (bedrijfsmiddelen) used for business are subject to BTW correction over the herzieningsperiode (5 years movable, 10 years immovable). There is no minimum threshold for capitalisation for BTW purposes — the herzieningsregeling applies to goods used for more than one year. Input BTW is deductible in full on rubriek 5b at time of purchase (for fully taxable businesses). The distinction matters for BUA and herzieningsregeling tracking.

Output (—)

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek	Default?	Question?	Excluded?
18.04.2026	DELL NETHERLANDS BV	-1,595.00	-1,318.18	-276.82	21%	5b	N	—	—

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice NL-2026-018 IT consultancy March ; +3,500.00 ; EUR

Reasoning: Incoming €3,500 from a German company. B2B services: place of supply is customer's country (Germany) under Art. 6 lid 1 Wet OB / Art. 44 VAT Directive. Client invoices at 0% with "BTW verlegd" (reverse charge). Report on rubriek 2a (intracommunautaire diensten). No output BTW. Verify German USt-IdNr on VIES.

Output ("Verify German USt-IdNr on VIES")

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	2a	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

Example 6 — Motor vehicle, BUA correction

Input line: 28.04.2026 ; LEASE PLAN NEDERLAND ; DEBIT ; Lease payment VW Golf ; -550.00 ; EUR

Reasoning: Car lease payment. In the Netherlands, BTW on car leases IS deductible at the time of purchase/lease (unlike Malta's hard block). However, the BUA requires a correction at year-end for private use (privégebruik). The correction is 2.7% of the catalogue value (cataloguswaarde) of the car per year, or actual private use percentage. For a zzp'er with mixed use: deduct BTW fully now, correct at year-end via rubriek 1d (privégebruik). Default: deduct in full, flag for year-end BUA correction.

Output ("Car: BTW deductible now, year-end BUA privégebruik correction needed. What is the cataloguswaarde?")

Date	Counterparty	Gross	Net	VAT	Rate	Rubriek	Default?	Question?	Excluded?
28.04.2026	LEASE PLAN NEDERLAND	-550.00	-454.55	-95.45	21%	5b	Y	Q3	"Car: BTW deductible now, year-end BUA privégebruik correction needed. What is the cataloguswaarde?"

5.1 Standard rate 21% (Art. 9 lid 1 Wet OB)

• Standard rate 21% — Default rate. Sales → rubriek 1a. Purchases → rubriek 5b. (Art. 9 lid 1 Wet OB)

5.2 Reduced rate 9% (Tabel I bij Wet OB)

• Reduced rate 9% — Applies to: food and non-alcoholic drinks (on-premises and takeaway), books (print and digital), medicines, hotels, camping, cultural events (museums, cinema, theatre), passenger transport, hairdressers, repairs of bicycles/shoes/clothing/household linen. Sales → rubriek 1b. Purchases → rubriek 5b. (Tabel I bij Wet OB)

5.3 Zero rate and exempt with credit

• Zero rate and exempt with credit — Exports outside EU → rubriek 1e (zero-rated). Intra-EU B2B supplies of goods → rubriek 2a (intracommunautaire levering, zero-rated with VIES verification). Intra-EU B2B services → rubriek 2a (diensten, place of supply customer's country).

5.4 Exempt without credit (Art. 11 Wet OB)

• Exempt without credit — Medical/paramedical, education, insurance, financial services, residential rent, postal universal service, cultural/sporting (in some cases), child care. No output BTW, no input deduction. If significant → R-NL-2 refuses. (Art. 11 Wet OB)

5.5 Local standard purchases

• Local standard purchases — Input BTW on a compliant invoice from a Dutch supplier is deductible. Map to rubriek 5b.

5.6 Reverse charge — EU services received (verlegging, Art. 12 lid 2)

• Reverse charge — EU services received — EU supplier invoices at 0% with reverse charge: output BTW on rubriek 4a, input BTW on rubriek 5b. Net effect zero. (Art. 12 lid 2)

5.7 Reverse charge — EU goods received (intracommunautaire verwerving)

• Reverse charge — EU goods received — Goods from EU: output BTW on rubriek 3a, input BTW on rubriek 5b.

5.8 Reverse charge — non-EU

• Reverse charge — non-EU — Non-EU services and goods: output BTW on rubriek 4b, input BTW on rubriek 5b.

5.9 Capital goods (bedrijfsmiddelen / herzieningsregeling)

• Capital goods — No minimum threshold for BTW capitalisation. Herzieningsperiode: 5 years movable, 10 years immovable (Art. 13 Uitvoeringsbeschikking OB). Input BTW deductible in full at purchase for fully taxable businesses. Corrections for change of use over the herzieningsperiode. (Art. 13 Uitvoeringsbeschikking OB)

5.10 BUA — Besluit Uitsluiting Aftrek (blocked deductions)

• BUA blocked deductions — The BUA blocks deduction of BTW on: - Business gifts (relatiegeschenken) to external parties if total per recipient > €227 per year. Below → deductible. - Food, drink, tobacco provided in connection with external business relations (entertainment). - Private use of company car (privégebruik auto): correct at year-end via rubriek 1d. Correction = 2.7% of cataloguswaarde per year (or actual private use %). - Staff provisions: meals at workplace, canteen → partially blocked if below cost. - Accommodation for external relations → blocked. - NOTE: unlike Malta's hard block on entertainment, the Netherlands blocks via BUA year-end correction mechanism. BTW is initially deductible, then corrected.

5.11 Private use correction (rubriek 1d)

• Private use correction — At year-end (or in Q4 / last period), the client must declare output BTW on private use of business goods via rubriek 1d. Most common: car (2.7% cataloguswaarde), phone, home office.

5.12 Intracommunautaire opgave (ICP — Listing)

• ICP listing — In addition to the OB aangifte, if the client makes intra-EU supplies, they must file an ICP (Intracommunautaire opgave) listing the EU customers and amounts. This is separate from the OB aangifte but the data comes from the same rubriek 2a transactions. Flag for reviewer.

5.13 Sales — local domestic

• Sales — local domestic — Charge 21% or 9% as applicable. Map to rubriek 1a or 1b.

5.14 Sales — cross-border B2C

• Sales — cross-border B2C — Above €10,000 EU-wide → R-EU-5 OSS refusal fires. Below → Dutch BTW.

5.15 Import BTW

• Import BTW — Since 2023, businesses with an Art. 23 licence (vergunning) can defer import BTW to the OB aangifte instead of paying at customs. Output on rubriek 3b or 4b, input on 5b.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

• Fuel and vehicle costs — Pattern: SHELL, BP, ESSO, TANGO, TINQ. Default: deductible in full, flag for BUA year-end correction. Question: "What is the cataloguswaarde of the car? What % private use?"

6.2 Restaurants and entertainment

• Restaurants and entertainment — Pattern: restaurant, eetcafe, hotel. Default: block (BUA). Question: "Staff event or external business entertainment?"

6.3 Ambiguous SaaS billing entities

• Ambiguous SaaS billing entities — Default: non-EU reverse charge rubriek 4b. Question: "Check invoice for legal entity and country."

6.4 Round-number incoming transfers from owner-named counterparties

• Round-number incoming transfers — Default: exclude as owner injection. Question: "Customer payment, own money, or loan?"

6.5 Incoming transfers from individual names

• Incoming transfers from individuals — Default: domestic B2C 21%. Question: "Sale? Business or consumer?"

6.6 Incoming transfers from foreign counterparties

• Incoming transfers from foreign counterparties — Default: domestic 21%. Question: "B2B with BTW-id, B2C, goods or services, which country?"

6.7 Large one-off purchases

• Large one-off purchases — Default: deductible, flag for herzieningsregeling tracking. Question: "Confirm invoice amount."

6.8 Mixed-use phone, internet, home office

• Mixed-use phone, internet, home office — Default: 0% if mixed. Question: "Dedicated business line or mixed-use? Business %?"

6.9 Outgoing transfers to individuals

• Outgoing transfers to individuals — Default: exclude. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

• Cash withdrawals — Pattern: geldopname, pinopname. Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

• Rent payments — Default: no BTW (residential). Question: "Commercial property with BTW option (optie belaste verhuur)?"

6.12 Foreign hotel and accommodation

• Foreign hotel and accommodation — Default: exclude from input BTW. Question: "Business trip?"

6.13 Airbnb income

• Airbnb income — Default: [T2] flag. Question: "Short-stay rental? Duration? Tourist tax (toeristenbelasting)?"

6.14 Domestic reverse charge (construction)

• Domestic reverse charge (construction) — Pattern: aanneming, onderaanneming, construction. Why insufficient: the Netherlands has domestic verlegging for construction subcontracting (Art. 12 lid 5 Wet OB). Default: [T2] flag. Question: "Construction subcontractor with verlegging?" (Art. 12 lid 5 Wet OB)

6.15 Platform sales

• Platform sales — Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21% for sales; platform fees as EU reverse charge. Question: "Sell outside Netherlands?"

Section 7 — Excel working paper template (Netherlands-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Netherlands overlay.

Sheet "Transactions"

Column H accepts rubriek codes from Section 1. For reverse charge, enter both (e.g. "4a/5b").

Sheet "Rubriek Summary"

Rubriek Summary formulas

| 1a | Omzet 21% + BTW | =SUMIFS(...) | | 1b | Omzet 9% + BTW | =SUMIFS(...) | | 1e | 0% / niet belast | =SUMIFS(...) | | 2a | Intracommunautaire prestaties | =SUMIFS(...) | | 3a | Verwervingen uit EU | =SUMIFS(...) | | 4a | Verlegging EU | =SUMIFS(...) | | 4b | Verlegging niet-EU | =SUMIFS(...) | | 5a | Verschuldigde BTW | =SUM(BTW on 1a,1b,1d,3a,4a,4b) | | 5b | Voorbelasting | =SUM(deductible input BTW) | | 5c | Subtotaal | =5a - 5b | | 5g | Te betalen / te ontvangen | =5c + 5e |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/netherlands-vat-<period>-working-paper.xlsx

Section 8 — Dutch bank statement reading guide

CSV format conventions. Dutch banks export in CSV with comma or semicolon delimiters and DD-MM-YYYY dates. Common columns: Datum, Naam/Omschrijving, Rekening, Tegenrekening, Bedrag, Mutatiesoort, Mededelingen. ING uses YYYYMMDD in their CSV.

Dutch language variants. Huur (rent), salaris/loon (salary), rente (interest), overboeking (transfer), factuur (invoice), terugbetaling (refund), storting (deposit), opname (withdrawal). Treat as English equivalents.

Mutatiesoort codes. BA = betaalautomaat (card payment), GT = girale telebankieropdracht (bank transfer), IC = incasso (direct debit), OV = overboeking (internal transfer), ST = storting (deposit). These help classify.

Internal transfers. "Overboeking eigen rekening", "naar spaarrekening". Always exclude.

Belastingdienst payments. Tax payments appear as "BELASTINGDIENST" with a specific aanslagnummer. Always exclude.

Foreign currency. Convert to EUR at transaction date ECB rate.

IBAN prefix. NL = Netherlands. IE, LU, FR, DE = EU. US, GB, AU, CH = non-EU.

9.1 Entity type

• Entity type — Inference rule: BV = company; eenmanszaak = sole trader; VOF = partnership; zzp'er = freelancer. Fallback: "Eenmanszaak, BV, VOF, or zzp'er?"

9.2 BTW regime

• BTW regime — Inference rule: if filing OB aangifte, they are standard regime. Fallback: "Standard BTW regime or KOR?"

9.3 BTW-id

• BTW-id — Fallback: "What is your BTW-id? (NL + 9 digits + B + 2 digits)"

9.4 Filing period

• Filing period — Fallback: "Which quarter/month?"

9.5 Industry

• Industry — Fallback: "What does the business do?"

9.6 Employees

• Employees — Inference rule: UWV, loonheffing outgoing. Fallback: "Employees?"

9.7 Exempt supplies

• Exempt supplies — Fallback: "Any exempt sales?" If yes → R-NL-2.

9.8 Credit carried forward

• Credit carried forward — Always ask. "BTW credit from prior period?"

9.9 Cross-border customers

• Cross-border customers — Fallback: "Customers outside Netherlands? EU/non-EU? B2B/B2C?"

9.10 Art. 23 import licence

• Art. 23 import licence — Conditional fallback: "Do you have an Art. 23 vergunning for deferred import BTW?"

Section 10 — Reference material

Validation status

v2.0, April 2026, three-tier OpenAccountants architecture.

Sources

1. Wet op de omzetbelasting 1968 (Wet OB) — https://wetten.overheid.nl
2. Uitvoeringsbeschikking OB 1968 — herzieningsregeling
3. Besluit Uitsluiting Aftrek omzetbelasting 1968 (BUA)
4. Belastingdienst OB aangifte guidance — https://www.belastingdienst.nl
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. KOR details not covered (R-NL-1 refuses).
2. BUA year-end correction calculation is simplified (2.7% cataloguswaarde).
3. Art. 23 import deferral details are flagged T2 only.
4. Herzieningsregeling tracking requires multi-year data.
5. ICP listing is flagged but not generated.
6. Domestic construction verlegging flagged T2 only.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure. 10 sections.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference with rubrieken table: yes.
2. Supplier library (15 sub-tables): yes.
3. Worked examples (6): yes.
4. Tier 1 rules (15): yes.
5. Tier 2 catalogue (15): yes.
6. Excel template: yes.
7. Onboarding fallback (10): yes.
8. 8 refusals: yes.
9. Reference material: yes.
10. BUA mechanism (key NL difference from Malta hard block): yes.
11. Privégebruik auto correction via rubriek 1d: yes.
12. Atlassian NL entity exception: yes.
13. EU B2B services on rubriek 2a: yes.
14. Non-EU SaaS reverse charge rubriek 4b: yes.
15. Art. 23 import deferral mentioned: yes.

End of Netherlands VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a belastingadviseur, registeraccountant, or equivalent licensed practitioner) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.