Omzetbelasting in English: Dutch VAT (btw)

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.