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Netherlands VAT rate proposals

  • VAT
  • 19 June 2015 | Richard Asquith

Netherlands VAT rate proposals

The Dutch government is considering raising the Netherlands VAT rates on a number of supplies. The move would involve reclassify a number of goods and services from the reduced VAT rate of 6% to the standard Dutch VAT rate of 21%.

The supplies include:

  • Medicines and pharmaceuticals
  • Entrance to sporting, cultural and entertainment events
  • Restaurant food and related services
  • Hotel accommodation
  • Newspapers and books (e-books are already at 21%)

Under the proposals, only the supply of basic foodstuffs would remain at the current reduced rate.

The Dutch VAT rate increased from 19% to 21% in October 2012 to help the government cope will a rising GDP to sovereign debt %, one of the key metrics for membership of the € currency.  The IMF had recommended a full merging of the rates in 2014.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.