BTW regimes — Dutch Omzetbelasting

Dutch VAT (Omzetbelasting, shortened to "BTW" in everyday usage) is governed by the Wet op de omzetbelasting 1968. Three main rates (21%, 9%, 0%), six special regimes, and a strict framework for mandatory invoice mentions. Understanding the applicable regime is essential to issue a compliant NLCIUS invoice.

Legal framework — Wet OB 1968 + Uitvoeringsbesluit

The Dutch VAT system fits into a 3-level legislative architecture:

• Wet op de omzetbelasting 1968 (Wet OB) — framework law of 28 June 1968, amended dozens of times, last major overhaul 2010 (transposition of Directive 2008/8 place of supply).
• Uitvoeringsbesluit OB — implementing decree specifying operational arrangements (taxable goods categories, thresholds, formalism).
• Uitvoeringsregeling OB — ministerial decrees (Staatssecretaris van Financiën) for technical details.
• EU VAT Directive 2006/112/EC — supranational text to comply with strictly. Any modification of the Wet OB is preceded by a compatibility check with the Directive.

VAT rates — 21%, 9%, 0%

The 6 main regimes

┌─────────────────────┬────────────┬───────────────────────────────────────┐
│ Regime              │ NLCIUS code│ Description                           │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Standard 21%        │ S          │ Standard regime for most goods and    │
│                     │            │ services                              │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Verlaagd 9%         │ S (9.00)   │ Food, books, medicines, public        │
│                     │            │ transport, arts (5 categories)        │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Nul tarief 0%       │ Z          │ Intra-EU and non-EU exports,          │
│                     │            │ specific cross-border services        │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Vrijgesteld         │ E          │ Exempt (art. 11 OB): healthcare,      │
│                     │            │ education, finance, insurance, etc.   │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Verlegd (art. 12)   │ AE         │ Reverse charge: construction, scrap,  │
│                     │            │ emission rights, gas/electricity,     │
│                     │            │ mobile devices                        │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Margeregeling       │ G          │ Margin scheme (art. 28b): used goods, │
│ (art. 28b)          │            │ antiques, artworks                    │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ KOR                 │ K          │ Small businesses CA < 20 000 €,       │
│ (Kleinonderne-      │            │ total VAT exemption without billing.  │
│ mersregeling)       │            │ Optional since 2020.                  │
├─────────────────────┼────────────┼───────────────────────────────────────┤
│ Landbouwregeling    │ S spec.    │ Agricultural flat-rate scheme. No     │
│ (art. 27)           │            │ longer applied since 2018 except      │
│                     │            │ transitional                          │
└─────────────────────┴────────────┴───────────────────────────────────────┘

KOR — Kleineondernemersregeling

The KOR (Kleineondernemersregeling) regime is equivalent to the French VAT base-franchise regime. Since 1 January 2020, it is optional and requires prior registration with the Belastingdienst:

• Turnover threshold: 20 000 € excl. VAT/year (current and prior calendar year).
• Effects: total VAT exemption — no VAT invoicing, no BTW declaration (Omzetbelasting). In exchange, no input VAT deduction (Voorbelasting).
• Registration: request 4 weeks before the entry quarter. Once in KOR, a minimum 3-year commitment before returning to normal regime.
• Mandatory invoice mention: "Vrijgesteld van btw op grond van de Kleineondernemersregeling".
• NLCIUS code: TaxCategory/ID = K.

Reverse charge art. 12 OB

Article 12 of the Wet OB 1968 provides several cases of BTW verlegd (reverse charge), where VAT is declared and paid by the customer and not by the seller. Main cases:

• Art. 12 lid 2 — VAT-parity services received from non-NL providers (intra-EU B2B services).
• Art. 12 lid 5 — real estate construction (onroerend goed-werken) subcontracting between NL companies. Includes renovation, demolition, commissioning.
• Art. 12 lid 4 — waste and secondary raw materials (scrap, plastics, used metals).
• Art. 12 lid 6 — wholesale gas and electricity (high-voltage supply, gas transport).
• Art. 12 lid 7 — mobile devices ≥ 1 000 € (phones, tablets, consoles).
• Art. 12 lid 8 — CO₂ emission rights (ETS).

<!-- NLCIUS TaxTotal example for reverse charge (art. 12 OB) -->
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">12500.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
      <cbc:TaxExemptionReason>BTW verlegd op grond van art. 12 lid 5 OB 1968 — onroerend goed werken</cbc:TaxExemptionReason>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

<!-- Mandatory additional comment in invoice note -->
<cbc:Note>BTW verlegd op grond van artikel 12 lid 5 Wet OB 1968.
De afnemer is verantwoordelijk voor de aangifte van de BTW.</cbc:Note>

Margin regime art. 28b

The margeregeling (art. 28b OB) regime applies to used goods, antiques and artworks resold by an entrepreneur-reseller:

• VAT is due only on the margin (sale price − purchase price).
• No deductible input VAT (purchase from a private individual).
• Mandatory mention: "Margeregeling — kunstvoorwerpen" or similar.
• NLCIUS code TaxCategory/ID = G.

Agricultural regime

The agricultural flat-rate regime (Landbouwregeling, art. 27 OB) was removed for new taxpayers from 1 January 2018. Transitional regime: farmers who benefited from it before 2018 can stay until 2028. After that date: normal VAT regime with classic deductions.

Mandatory invoice mentions

Article 35 OB and the Uitvoeringsbesluit (art. 17a) require the following mentions:

• Issue date
• Unique sequential invoice number (per commercial series)
• Issuer's name and address
• Issuer's NL VAT number (BTW-id, e.g. NL123456789B01)
• Issuer's KvK Handelsregister number
• Customer's name and address (and BTW-id in intra-EU B2B)
• Description of the good or service delivered
• Delivery date (if different from issue date)
• Quantity, unit price excl. VAT and net excl. VAT per line
• Applicable rate and VAT amount per rate
• Total excl. VAT, total VAT, total incl. VAT
• Special mention if specific regime:
  • KOR: "Vrijgesteld van btw op grond van de KOR"
  • Reverse charge: "BTW verlegd op grond van art. 12 OB 1968"
  • Margeregeling: "Margeregeling — gebruikte goederen"
  • Intra-EU export: "Intracommunautaire levering, art. 138 VAT-Directive 2006/112/EC"

NLCIUS impact

The Dutch CIUS (see NLCIUS page) encodes in its Schematron coherence rules between the declared BTW regime and the invoice content:

• BR-NL-VAT-001: If TaxCategory/ID = S, then Percent ∈ { 21, 9 } (only standard NL rates).
• BR-NL-VAT-002: If TaxCategory/ID = AE (reverse charge), then TaxAmount = 0 and TaxExemptionReasonCode starting with VATEX-EU-AE.
• BR-NL-VAT-003: If TaxCategory/ID = K (KOR), then the supplier must have attribute TaxRegistrationType = KOR and the mandatory text mention in Note.
• BR-NL-VAT-004: If the invoice mentions Z (0%), then BuyerCountry ≠ NL or an explicit documented reason.

Cross-links

• Netherlands hub
• Simplerinvoicing CIUS NL
• SBR — VAT XBRL
• KvK Handelsregister
• NL ViDA roadmap
• Wet op de omzetbelasting 1968
• Belastingdienst — BTW
• EU VAT Directive 2006/112/EC