Omzetbelasting in English: Dutch VAT (btw)
· Checked against the sources below by the Netto team.
Omzetbelasting is the official Dutch name for VAT, the tax everyone calls btw. It is the word you see in Mijn Belastingdienst and on your return (aangifte omzetbelasting). The rates are 21% (most services), 9% (for example public transport) and 0%.
Worked example: one quarter
A consultant sends Dutch clients invoices worth €10,000 in a quarter, plus €2,100 VAT at 21%. She spends €1,500 on a laptop, plus €315 VAT.
| Box | What | Amount |
|---|---|---|
| 1a | Turnover at 21% and its VAT | €10,000 / €2,100 |
| 5b | VAT on costs, reclaimed | €315 |
| To pay | €1,785 |
The return covers a calendar quarter and is due by the last day of the month after it: 30 April, 31 July, 31 October and 31 January. A quarter without any sales still needs a (nil) return.
Where the word turns up
- Aangifte omzetbelasting: the VAT return.
- Omzetbelastingnummer: your VAT tax number, used only with the Belastingdienst; not the VAT ID on your invoices (see btw-id vs omzetbelastingnummer).
The full walk-through is in the VAT return guide.
General information, not tax advice. For your own situation, check with the Belastingdienst or an adviser.
Sources
Related
BTW for Freelancers in the Netherlands: Plain-English Guide KOR in English: the Dutch small business VAT scheme BTW-id vs omzetbelastingnummer: which Dutch VAT number goes on your invoice Best bookkeeping software for freelancers in the Netherlands, in English (2026)Let Netto handle the bookkeeping.
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