At first glance, VAT can appear straightforward. But, in practice, it is complex and error-prone. Business owners are often faced with complex regulations, especially when it comes to international trade, real estate transactions or exempt services. Mistakes can lead to retrospective taxes, fines or missed opportunities.
We help you to structure your VAT processes and make risks more manageable. We are also by your side during audits or discussions with the tax authorities. Whether you are active in SMEs or work with complex international chains, we provide an overview, compliance, and optimisation. We combine in-depth knowledge of domestic and European VAT legislation with a practical approach. Not only does our help ensure that you comply with the necessary rules and regulations, but it also allows you to take advantage of available opportunities.
We make sure that your VAT processes are clear, robust and future-proof. We always start with a detailed analysis: what are the risks, what opportunities are available to you, and what does your organisation specifically need? Then we work together on concrete improvements:
Whether you are an SME with ambitions to grow and expand, or an international player with complex VAT-chain transactions, we ensure that you can confidently move forward.
You gain insight into your VAT position, avoid errors and take advantage of tax opportunities. You minimise risks and reduce the administrative burden. Create peace of mind, security, and reap the financial rewards along the way.
Contact one of our specialists for more information about the services we provide.
Grant Thornton Netherlands is a member of Grant Thornton International Ltd (GTIL), one of the world's largest networks (#7) of independent accounting and advisory firms, with 76,000 professionals in 156 markets. From eight Dutch offices, more than 700 professionals support our clients with advice and guidance in the fields of accountancy, tax, and (financial) advisory. We deliver world-class expertise in a way that seamlessly aligns with each client's unique situation. We operate from a solid foundation with a flexible and results-driven mindset.
Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.
On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.
Everything you need to know about the levy on CO2 emissions from imported goods from outside Europe.
In most cases, businesses are required to file a quarterly VAT return. The tax authorities determine your return period and send you an annual declaration letter about this. This contains the timeframe, deadline for submission and payment dates and payment references. If you are just starting out as an entrepreneur, you will receive this letter as soon as your registration has been processed.
Would you rather file your VAT return monthly or annually? If so, you can submit a request to the Tax and Customs Administration to change your return period. Please note that:
We will be happy to advise you on the most practical or beneficial arrangement for your specific situation and, if required, assist you in submitting a change request.
Three VAT rates apply in the Netherlands:
Certain services, such as medical care, education, and financial services, are also exempt from VAT.
VAT reverse charge means that the obligation to pay VAT is shifted from the supplier to the customer. The supplier does not charge VAT, but states ‘reverse charge VAT’ and the customer's VAT identification number on the invoice.
The reverse charge mechanism applies in specific situations, such as:
Correct application of the reverse charge mechanism is essential to avoid penalties and additional taxes. For detailed information on when and how to apply the reverse charge mechanism, please seek advice from our tax advisors.