How to Register for VAT (BTW) in the Netherlands (2026): Step-by-Step Guide
TL;DR: To register for VAT (BTW) in the Netherlands, apply through the Dutch Business Register (KVK) or directly with the Belastingdienst. There is no general turnover threshold — most businesses must register before making their first taxable supply. The small-business KOR exemption scheme applies up to €20,000 annual turnover.
Last updated: July 2026
What Is BTW and Who Needs to Register?
BTW (Belasting over de Toegevoegde Waarde) is the Dutch term for VAT. Any entrepreneur — sole trader, BV, or VOF — who supplies taxable goods or services in the Netherlands must register with the Belastingdienst before their first taxable transaction. The only exception is businesses that qualify for the KOR small-business scheme (turnover under €20,000 per year).
Unlike some EU neighbours, the Netherlands does not have a general VAT registration turnover threshold. If you make taxable supplies in the Netherlands, you must register — period. The sole carve-out is the KOR (Kleineondernemersregeling) scheme, which allows eligible small businesses with annual turnover up to €20,000 to opt out of charging and remitting BTW. KOR is an active choice: you must apply for it with the Belastingdienst, and once opted in, you cannot reclaim input VAT.
Key point for foreign businesses: Non-resident businesses supplying taxable goods or services in the Netherlands are also required to register. There is no registration threshold for foreign suppliers.
The Dutch BTW Rates in 2026: What Rate Applies to Your Business?
The Netherlands applies three BTW rates in 2026. The standard rate is 21%, which applies to most goods and services. The reduced rate of 9% applies to a defined list including food, non-alcoholic beverages, books, medicines, hairdressing, bicycle repair, camping sites, and most cultural, sport and media services. A 0% rate applies to exports and certain other supplies.
One significant change took effect on 1 January 2026: short-stay accommodation — including hotels, B&Bs, hostels, holiday homes, and Airbnb-type lets — moved from the 9% reduced rate to the 21% standard rate. If you operate in the hospitality or short-stay rental sector, you must now charge 21% BTW on accommodation fees.
Importantly, camping sites remain at 9%. Breakfast, restaurant, wellness and leisure services supplied alongside a stay also remain at 9%, as do hairdressing, bicycle repair, and cultural, sport and media services. An earlier government proposal to raise culture, sport and media services to 21% was formally repealed — those categories stay at 9% for 2026 and beyond as the law currently stands.
| Supply Category | BTW Rate (2026) | Notes |
|---|---|---|
| Most goods and services | 21% | Standard rate |
| Food and non-alcoholic drinks | 9% | Reduced rate |
| Books, newspapers, e-books | 9% | Reduced rate |
| Medicines and medical devices | 9% | Reduced rate |
| Hairdressing | 9% | Reduced rate |
| Bicycle repair | 9% | Reduced rate |
| Cultural, sport and media services | 9% | Proposal to raise to 21% was REPEALED |
| Camping sites | 9% | Unchanged from prior law |
| Hotel, B&B, hostel, holiday home, Airbnb-type accommodation | 21% | Changed from 9% on 1 January 2026 |
| Breakfast / restaurant services at hotels | 9% | Stays at reduced rate |
| Exports outside the EU | 0% | Zero-rated |
How to Register for VAT in the Netherlands: Step-by-Step
Registering for BTW in the Netherlands involves two possible routes depending on your business structure and residence status. For most Dutch-resident businesses, registration happens automatically via the KVK (Kamer van Koophandel). For foreign businesses, a direct application to the Belastingdienst is required.
Step 1: Register Your Business with the KVK
If you are establishing a new Dutch business entity (eenmanszaak, VOF, BV, etc.), start by registering with the Dutch Business Register at KVK (kvk.nl). The KVK automatically forwards your registration details to the Belastingdienst, which then issues your tax numbers. There is a KVK registration fee (verify the current fee at kvk.nl at the time of registration).
Step 2: Receive Your BTW-Identificatienummer
After KVK registration, the Belastingdienst will issue two numbers:
- BTW-identificatienummer (BTW-id): Your public-facing VAT number, used on invoices, websites, and in correspondence with customers and suppliers. The format is NL + 9 digits + B + 2 digits (e.g., NL123456789B01). Since 1 January 2020, this public number no longer contains your BSN (citizen service number) for privacy reasons.
- Omzetbelastingnummer: Used solely for your own BTW filings with the Belastingdienst. This number is not published and is not shown on invoices.
The BTW-id is what you print on all your invoices and quote to EU business customers for intra-community transactions. Never display your omzetbelastingnummer on customer-facing documents.
Step 3: Determine Your Filing Frequency
Most businesses file BTW returns quarterly (per kwartaal). The Belastingdienst may assign monthly filing if your BTW liability is high, or annual filing for very small businesses. You cannot freely choose your frequency — the Belastingdienst assigns it based on your situation, though you can request a change.
Step 4: Consider the KOR Scheme
If your annual turnover is below €20,000, you can apply for the KOR exemption. Under KOR:
- You do not charge BTW to customers.
- You cannot reclaim input BTW on business purchases.
- You do not file quarterly BTW returns.
KOR is not automatic. You must apply via the Belastingdienst portal (Mijn Belastingdienst Zakelijk) at least four weeks before the start of the calendar quarter from which you want the scheme to apply.
Step 5: File and Pay Your BTW Returns
BTW returns (BTW-aangifte) are submitted through Mijn Belastingdienst Zakelijk, the Belastingdienst's online business portal. Quarterly returns must be filed and any BTW owed must be paid within one month after the end of each quarter. For example, Q1 (January–March) returns and payment are due by 30 April.
Foreign Businesses: Registering for Dutch VAT Without a Dutch Establishment
Foreign businesses making taxable supplies in the Netherlands — including through distance selling, digital services, or local installation and assembly — must register directly with the Belastingdienst's department for foreign companies (Belastingdienst/Limburg/kantoor Buitenland). There is no registration threshold for non-resident suppliers.
Note: EU-based businesses selling digital services or goods to Dutch consumers may instead use the OSS (One Stop Shop) scheme in their home country to account for Dutch VAT without registering locally.
Dutch VAT vs. Other EU Countries: A Comparison
| Country | Standard VAT Rate | Reduced Rate(s) | Registration Threshold | Corporate Tax |
|---|---|---|---|---|
| Netherlands | 21% | 9% | No general threshold (KOR: €20,000) | 19% up to €200,000; 25.8% above |
| Germany | 19% | 7% | €25,000 prior-year / €100,000 current-year (Kleinunternehmer) | ~30% (combined) |
| France | 20% | 10%, 5.5%, 2.1% | €85,000 (goods) / €37,500 (services) | 25% |
| Spain | 21% | 10%, 4% | No threshold — register before first taxable sale | 25% |
| Italy | 22% | 10%, 5%, 4% | €85,000 (regime forfettario) | 24% IRES |
| Portugal | 23% | 13%, 6% | €15,000 | 21% |
| Ireland | 23% | 13.5%, 9% | €85,000 (goods) / €42,500 (services) | 12.5% trading (15% large groups) |
All figures verified against current law as at July 2026. Ireland: restaurant, catering and hairdressing move from 13.5% to 9% VAT from July 2026 (Budget 2026).
Managing Dutch BTW Compliance with KARR
Meeting quarterly BTW deadlines is straightforward when your bookkeeping is accurate and up to date. KARR's cloud accounting software supports Dutch businesses with multi-currency invoicing, automatic BTW calculation at the correct rate (21%, 9%, or 0%), and bank feed auto-categorisation so your input and output VAT figures are always reconciled before the filing deadline.
Because BTW-aangifte figures flow directly from your ledger, KARR's real-time P&L and balance sheet give you a clear view of your BTW position at any point in the quarter — not just at filing time. For accountants managing multiple Dutch clients, KARR's practice dashboard lets you track filing deadlines and BTW positions across all clients from a single screen.
KARR is available on a Free ($0), Pro ($12/month), or Business ($29/month) plan — making it accessible for sole traders on the KOR scheme right through to established BVs with complex VAT positions.
Common BTW Registration Mistakes to Avoid
- Displaying the wrong number on invoices: Always use your BTW-identificatienummer (NL + 9 digits + B + 2 digits) on invoices — not your omzetbelastingnummer, which is for filing only.
- Applying 9% to hotel accommodation after 1 January 2026: Short-stay accommodation is now standard-rated at 21%. Only breakfast and ancillary restaurant/wellness services remain at 9%.
- Assuming the culture/sport/media rate increase happened: The proposal was repealed. Cultural events, sports facilities, and media services remain at 9%.
- Forgetting to apply for KOR proactively: KOR is not automatic. If you qualify and want the exemption, you must apply at least four weeks before the quarter you want it to start.
- Missing the one-month payment deadline: BTW owed is due within one month of the quarter end. Late payment attracts interest and penalties from the Belastingdienst.
Stay compliant automatically with KARR
Karr flags non-compliance the moment you post a transaction — across 30+ countries across South Asia, the Middle East (GCC), Africa, Southeast Asia, Europe, and North America — including India, the UAE, Saudi Arabia, the UK, the USA, Canada, Australia and Singapore.
Try KARR FreeFrequently Asked Questions
Is there a VAT registration threshold in the Netherlands?
For most businesses, there is no general BTW registration threshold in the Netherlands. You must register before making your first taxable supply. The only exception is the KOR small-business scheme, which allows businesses with annual turnover under €20,000 to opt out of charging and remitting BTW — but you must actively apply for this scheme.
What is the BTW-identificatienummer format in the Netherlands?
The Dutch BTW-identificatienummer (your public VAT number) has the format NL + 9 digits + B + 2 digits (for example, NL123456789B01). Since 1 January 2020, this public number no longer contains your BSN (citizen service number). A separate omzetbelastingnummer exists for filing purposes only and is never shown on invoices or public documents.
What is the Dutch BTW rate on hotel accommodation in 2026?
From 1 January 2026, short-stay accommodation — including hotels, B&Bs, hostels, holiday homes, and Airbnb-type rentals — moved from the 9% reduced rate to the 21% standard rate. Camping sites remain at 9%. Breakfast, restaurant, and wellness services supplied alongside accommodation also remain at 9%.
Did the Netherlands raise VAT on cultural and sports services to 21%?
No. A proposal to raise cultural, sport and media services from 9% to 21% was formally repealed. These categories remain at the 9% reduced rate under current Dutch law. Businesses in these sectors should continue applying 9% BTW.
How often do I need to file BTW returns in the Netherlands?
Most businesses are assigned quarterly BTW filing (BTW-aangifte) by the Belastingdienst. Returns and any tax owed must be submitted within one month after the end of each quarter — for example, Q1 (January–March) is due by 30 April. High-turnover businesses may be required to file monthly.
How does a foreign business register for Dutch VAT?
Foreign businesses making taxable supplies in the Netherlands must register directly with the Belastingdienst/Limburg/kantoor Buitenland. There is no registration threshold for non-resident suppliers. EU businesses supplying digital services or goods to Dutch consumers may alternatively use the EU OSS (One Stop Shop) scheme in their home country.
What is the KOR scheme and who qualifies?
The KOR (Kleineondernemersregeling) is a Dutch VAT exemption scheme for small businesses with annual turnover under €20,000. Under KOR you do not charge BTW to customers, cannot reclaim input BTW, and do not file quarterly returns. It is not automatic — you must apply to the Belastingdienst at least four weeks before the quarter you want it to begin.
What is the Dutch corporate income tax rate for 2026?
Dutch corporate income tax (vennootschapsbelasting) is 19% on profits up to €200,000 and 25.8% on profits above that threshold. These rates have been unchanged since 2023 and remain current for 2026.
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