Netherlands Vat Return

Netherlands VAT Return Skill (OB Aangifte / BTW) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key OB aangifte rubrieken (the boxes you will use most):

Conservative defaults — Netherlands-specific values for the universal categories in vat-workflow-base Section 2:

Red flag thresholds — country slot values for the reviewer brief in vat-workflow-base Section 3:

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Dutch or international business bank: ING, ABN AMRO, Rabobank, SNS Bank, ASN Bank, Triodos Bank, Bunq, Knab, Revolut Business, Wise Business, N26 Business, or any other.

Recommended — sales invoices for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices for any input BTW claim above €400, the client's BTW-id in writing (NL + 9 digits + B + 2 digits).

Ideal — complete invoice register, prior period OB aangifte, reconciliation of any prior period credit.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement at all → hard stop. If bank statement only → proceed but record in reviewer brief: "This OB aangifte was produced from bank statement alone. Reviewer must verify input BTW claims above €400 are supported by compliant invoices and reverse-charge classifications match supplier invoices."

Netherlands-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13.

R-NL-1 — Kleineondernemersregeling (KOR). Trigger: client is registered under the KOR (small business scheme, turnover below €20,000). Message: "KOR-registered businesses are exempt from charging BTW and cannot recover input BTW. They do not file OB aangiften. This skill covers the standard BTW regime only. If you have opted out of KOR, please confirm."

R-NL-2 — Partial exemption (pro rata / BUA). Trigger: client makes both taxable and exempt-without-credit supplies and the exempt proportion is not de minimis. Message: "You make both taxable and exempt supplies. Input BTW must be apportioned under the pro rata (Art. 11 Wet OB 1968) or BUA (Besluit Uitsluiting Aftrek) rules. Please use a belastingadviseur."

R-NL-3 — Margin scheme (margeregeling). Trigger: client deals in second-hand goods, art, antiques, or collectables. Message: "Margeregeling transactions require transaction-level margin computation. Out of scope."

R-NL-4 — Fiscal unity (fiscale eenheid). Trigger: client is part of a fiscale eenheid BTW. Message: "Fiscale eenheden require consolidation. Out of scope."

R-NL-5 — Fiscal representative. Trigger: non-resident with a fiscal representative in the Netherlands. Message: "Non-resident registrations with fiscal representatives have specific obligations beyond this skill."

R-NL-6 — BES islands filing. Trigger: client is based in Bonaire, Sint Eustatius, or Saba. Message: "The BES islands have a separate ABB (Algemene Bestedingsbelasting) system, not BTW. This skill covers European Netherlands only."

R-NL-7 — Real estate (BTW on onroerend goed). Trigger: client deals in new property or opted for BTW on property lease. Message: "BTW on real estate is complex. Please use a belastingadviseur."

R-NL-8 — Income tax instead of BTW. Trigger: user asks about inkomstenbelasting or vennootschapsbelasting instead of BTW. Message: "This skill only handles Dutch BTW returns. For income tax, use a dedicated Dutch income tax skill."

Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Dutch banks (fees exempt — exclude)

3.2 Dutch government, regulators, and statutory bodies (exclude entirely)

3.3 Dutch utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Netherlands domestic)

3.7 Food retail (blocked unless hospitality business)

3.8 SaaS — EU suppliers (reverse charge, rubriek 4a)

3.9 SaaS — non-EU suppliers (reverse charge, rubriek 4b)

3.10 SaaS — the exception (NOT reverse charge)

3.11 Payment processors

3.12 Professional services (Netherlands)

3.13 Payroll and social security (exclude entirely)

3.14 Property and rent

3.15 Internal transfers and exclusions

Section 4 — Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement of a Netherlands-based self-employed IT consultant (zzp'er, standard BTW regime).

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: Notion Labs Inc is a US entity (Section 3.9). No BTW on the invoice. This is a service from a non-EU supplier. The Dutch client must self-assess BTW (verlegging) under Art. 12 lid 2 Wet OB. Output BTW on rubriek 4b, input BTW on rubriek 5b. Net effect zero for a fully taxable client.

Output:

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: Google Ireland Limited is an IE entity — EU reverse charge (verlegging). Output BTW on rubriek 4a, input BTW on rubriek 5b. Net effect zero.

Output:

Example 3 — Entertainment, BUA blocked

Input line: 15.04.2026 ; RESTAURANT DE KAS AMSTERDAM ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant transaction. In the Netherlands, the Besluit Uitsluiting Aftrek (BUA) blocks deduction of BTW on business entertainment (relatiegeschenken, spijzen en dranken) unless it relates to staff meals in specific circumstances. Business meals with external relations (zakenrelaties) have blocked BTW under Art. 1 lid 1 sub c BUA. Default: block. If this is a staff canteen or company event → may be deductible.

Output:

Example 4 — Capital goods (bedrijfsmiddel)

Input line: 18.04.2026 ; DELL NETHERLANDS BV ; DEBIT ; Invoice DEL2026-0041 Laptop XPS 15 ; -1,595.00 ; EUR

Reasoning: The gross amount is €1,595. In the Netherlands, capital goods (bedrijfsmiddelen) used for business are subject to BTW correction over the herzieningsperiode (5 years movable, 10 years immovable). There is no minimum threshold for capitalisation for BTW purposes — the herzieningsregeling applies to goods used for more than one year. Input BTW is deductible in full on rubriek 5b at time of purchase (for fully taxable businesses). The distinction matters for BUA and herzieningsregeling tracking.

Output:

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice NL-2026-018 IT consultancy March ; +3,500.00 ; EUR

Reasoning: Incoming €3,500 from a German company. B2B services: place of supply is customer's country (Germany) under Art. 6 lid 1 Wet OB / Art. 44 VAT Directive. Client invoices at 0% with "BTW verlegd" (reverse charge). Report on rubriek 2a (intracommunautaire diensten). No output BTW. Verify German USt-IdNr on VIES.

Output:

Example 6 — Motor vehicle, BUA correction

Input line: 28.04.2026 ; LEASE PLAN NEDERLAND ; DEBIT ; Lease payment VW Golf ; -550.00 ; EUR

Reasoning: Car lease payment. In the Netherlands, BTW on car leases IS deductible at the time of purchase/lease (unlike Malta's hard block). However, the BUA requires a correction at year-end for private use (privégebruik). The correction is 2.7% of the catalogue value (cataloguswaarde) of the car per year, or actual private use percentage. For a zzp'er with mixed use: deduct BTW fully now, correct at year-end via rubriek 1d (privégebruik). Default: deduct in full, flag for year-end BUA correction.

Output:

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 21% (Art. 9 lid 1 Wet OB)

Default rate. Sales → rubriek 1a. Purchases → rubriek 5b.

5.2 Reduced rate 9% (Tabel I bij Wet OB)

Applies to: food and non-alcoholic drinks (on-premises and takeaway), books (print and digital), medicines, hotels, camping, cultural events (museums, cinema, theatre), passenger transport, hairdressers, repairs of bicycles/shoes/clothing/household linen. Sales → rubriek 1b. Purchases → rubriek 5b.

5.3 Zero rate and exempt with credit

Exports outside EU → rubriek 1e (zero-rated). Intra-EU B2B supplies of goods → rubriek 2a (intracommunautaire levering, zero-rated with VIES verification). Intra-EU B2B services → rubriek 2a (diensten, place of supply customer's country).

5.4 Exempt without credit (Art. 11 Wet OB)

Medical/paramedical, education, insurance, financial services, residential rent, postal universal service, cultural/sporting (in some cases), child care. No output BTW, no input deduction. If significant → R-NL-2 refuses.

5.5 Local standard purchases

Input BTW on a compliant invoice from a Dutch supplier is deductible. Map to rubriek 5b.

5.6 Reverse charge — EU services received (verlegging, Art. 12 lid 2)

EU supplier invoices at 0% with reverse charge: output BTW on rubriek 4a, input BTW on rubriek 5b. Net effect zero.

5.7 Reverse charge — EU goods received (intracommunautaire verwerving)

Goods from EU: output BTW on rubriek 3a, input BTW on rubriek 5b.

5.8 Reverse charge — non-EU

Non-EU services and goods: output BTW on rubriek 4b, input BTW on rubriek 5b.

5.9 Capital goods (bedrijfsmiddelen / herzieningsregeling)

No minimum threshold for BTW capitalisation. Herzieningsperiode: 5 years movable, 10 years immovable (Art. 13 Uitvoeringsbeschikking OB). Input BTW deductible in full at purchase for fully taxable businesses. Corrections for change of use over the herzieningsperiode.

5.10 BUA — Besluit Uitsluiting Aftrek (blocked deductions)

The BUA blocks deduction of BTW on:

• Business gifts (relatiegeschenken) to external parties if total per recipient > €227 per year. Below → deductible.
• Food, drink, tobacco provided in connection with external business relations (entertainment).
• Private use of company car (privégebruik auto): correct at year-end via rubriek 1d. Correction = 2.7% of cataloguswaarde per year (or actual private use %).
• Staff provisions: meals at workplace, canteen → partially blocked if below cost.
• Accommodation for external relations → blocked.
• NOTE: unlike Malta's hard block on entertainment, the Netherlands blocks via BUA year-end correction mechanism. BTW is initially deductible, then corrected.

5.11 Private use correction (rubriek 1d)

At year-end (or in Q4 / last period), the client must declare output BTW on private use of business goods via rubriek 1d. Most common: car (2.7% cataloguswaarde), phone, home office.

5.12 Intracommunautaire opgave (ICP — Listing)

In addition to the OB aangifte, if the client makes intra-EU supplies, they must file an ICP (Intracommunautaire opgave) listing the EU customers and amounts. This is separate from the OB aangifte but the data comes from the same rubriek 2a transactions. Flag for reviewer.

5.13 Sales — local domestic

Charge 21% or 9% as applicable. Map to rubriek 1a or 1b.

5.14 Sales — cross-border B2C

Above €10,000 EU-wide → R-EU-5 OSS refusal fires. Below → Dutch BTW.

5.15 Import BTW

Since 2023, businesses with an Art. 23 licence (vergunning) can defer import BTW to the OB aangifte instead of paying at customs. Output on rubriek 3b or 4b, input on 5b.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: SHELL, BP, ESSO, TANGO, TINQ. Default: deductible in full, flag for BUA year-end correction. Question: "What is the cataloguswaarde of the car? What % private use?"

6.2 Restaurants and entertainment

Pattern: restaurant, eetcafe, hotel. Default: block (BUA). Question: "Staff event or external business entertainment?"

6.3 Ambiguous SaaS billing entities

Default: non-EU reverse charge rubriek 4b. Question: "Check invoice for legal entity and country."

6.4 Round-number incoming transfers from owner-named counterparties

Default: exclude as owner injection. Question: "Customer payment, own money, or loan?"

6.5 Incoming transfers from individual names

Default: domestic B2C 21%. Question: "Sale? Business or consumer?"

6.6 Incoming transfers from foreign counterparties

Default: domestic 21%. Question: "B2B with BTW-id, B2C, goods or services, which country?"

6.7 Large one-off purchases

Default: deductible, flag for herzieningsregeling tracking. Question: "Confirm invoice amount."

6.8 Mixed-use phone, internet, home office

Default: 0% if mixed. Question: "Dedicated business line or mixed-use? Business %?"

6.9 Outgoing transfers to individuals

Default: exclude. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

Pattern: geldopname, pinopname. Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

Default: no BTW (residential). Question: "Commercial property with BTW option (optie belaste verhuur)?"

6.12 Foreign hotel and accommodation

Default: exclude from input BTW. Question: "Business trip?"

6.13 Airbnb income

Default: [T2] flag. Question: "Short-stay rental? Duration? Tourist tax (toeristenbelasting)?"

6.14 Domestic reverse charge (construction)

Pattern: aanneming, onderaanneming, construction. Why insufficient: the Netherlands has domestic verlegging for construction subcontracting (Art. 12 lid 5 Wet OB). Default: [T2] flag. Question: "Construction subcontractor with verlegging?"

6.15 Platform sales

Default: if EU cross-border above €10,000 → R-EU-5. Otherwise: domestic 21% for sales; platform fees as EU reverse charge. Question: "Sell outside Netherlands?"

Section 7 — Excel working paper template (Netherlands-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Netherlands overlay.

Sheet "Transactions"

Column H accepts rubriek codes from Section 1. For reverse charge, enter both (e.g. "4a/5b").

Sheet "Rubriek Summary"

| 1a | Omzet 21% + BTW | =SUMIFS(...) |
| 1b | Omzet 9% + BTW | =SUMIFS(...) |
| 1e | 0% / niet belast | =SUMIFS(...) |
| 2a | Intracommunautaire prestaties | =SUMIFS(...) |
| 3a | Verwervingen uit EU | =SUMIFS(...) |
| 4a | Verlegging EU | =SUMIFS(...) |
| 4b | Verlegging niet-EU | =SUMIFS(...) |
| 5a | Verschuldigde BTW | =SUM(BTW on 1a,1b,1d,3a,4a,4b) |
| 5b | Voorbelasting | =SUM(deductible input BTW) |
| 5c | Subtotaal | =5a - 5b |
| 5g | Te betalen / te ontvangen | =5c + 5e |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/netherlands-vat-<period>-working-paper.xlsx

Section 8 — Dutch bank statement reading guide

CSV format conventions. Dutch banks export in CSV with comma or semicolon delimiters and DD-MM-YYYY dates. Common columns: Datum, Naam/Omschrijving, Rekening, Tegenrekening, Bedrag, Mutatiesoort, Mededelingen. ING uses YYYYMMDD in their CSV.

Dutch language variants. Huur (rent), salaris/loon (salary), rente (interest), overboeking (transfer), factuur (invoice), terugbetaling (refund), storting (deposit), opname (withdrawal). Treat as English equivalents.

Mutatiesoort codes. BA = betaalautomaat (card payment), GT = girale telebankieropdracht (bank transfer), IC = incasso (direct debit), OV = overboeking (internal transfer), ST = storting (deposit). These help classify.

Internal transfers. "Overboeking eigen rekening", "naar spaarrekening". Always exclude.

Belastingdienst payments. Tax payments appear as "BELASTINGDIENST" with a specific aanslagnummer. Always exclude.

Foreign currency. Convert to EUR at transaction date ECB rate.

IBAN prefix. NL = Netherlands. IE, LU, FR, DE = EU. US, GB, AU, CH = non-EU.

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

Inference rule: BV = company; eenmanszaak = sole trader; VOF = partnership; zzp'er = freelancer. Fallback: "Eenmanszaak, BV, VOF, or zzp'er?"

9.2 BTW regime

Inference rule: if filing OB aangifte, they are standard regime. Fallback: "Standard BTW regime or KOR?"

9.3 BTW-id

Fallback: "What is your BTW-id? (NL + 9 digits + B + 2 digits)"

9.4 Filing period

Fallback: "Which quarter/month?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference rule: UWV, loonheffing outgoing. Fallback: "Employees?"

9.7 Exempt supplies

Fallback: "Any exempt sales?" If yes → R-NL-2.

9.8 Credit carried forward

Always ask. "BTW credit from prior period?"

9.9 Cross-border customers

Fallback: "Customers outside Netherlands? EU/non-EU? B2B/B2C?"

9.10 Art. 23 import licence

Conditional fallback: "Do you have an Art. 23 vergunning for deferred import BTW?"

Section 10 — Reference material

Validation status

v2.0, April 2026, three-tier Accora architecture.

Sources

1. Wet op de omzetbelasting 1968 (Wet OB) — https://wetten.overheid.nl
2. Uitvoeringsbeschikking OB 1968 — herzieningsregeling
3. Besluit Uitsluiting Aftrek omzetbelasting 1968 (BUA)
4. Belastingdienst OB aangifte guidance — https://www.belastingdienst.nl
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. KOR details not covered (R-NL-1 refuses).
2. BUA year-end correction calculation is simplified (2.7% cataloguswaarde).
3. Art. 23 import deferral details are flagged T2 only.
4. Herzieningsregeling tracking requires multi-year data.
5. ICP listing is flagged but not generated.
6. Domestic construction verlegging flagged T2 only.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure. 10 sections.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference with rubrieken table: yes.
2. Supplier library (15 sub-tables): yes.
3. Worked examples (6): yes.
4. Tier 1 rules (15): yes.
5. Tier 2 catalogue (15): yes.
6. Excel template: yes.
7. Onboarding fallback (10): yes.
8. 8 refusals: yes.
9. Reference material: yes.
10. BUA mechanism (key NL difference from Malta hard block): yes.
11. Privégebruik auto correction via rubriek 1d: yes.
12. Atlassian NL entity exception: yes.
13. EU B2B services on rubriek 2a: yes.
14. Non-EU SaaS reverse charge rubriek 4b: yes.
15. Art. 23 import deferral mentioned: yes.

End of Netherlands VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a belastingadviseur, registeraccountant, or equivalent licensed practitioner) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).