VAT Reverse Charge in the Netherlands

How the reverse charge mechanism applies to B2B transactions involving Dutch businesses, how to invoice it, and how to verify a Netherlands VAT number (NL) in VIES before you treat a supply as reverse charge.

When Reverse Charge Applies to Dutch Transactions

Under the EU general place-of-supply rule (VAT Directive Article 44), most cross-border B2B services to a business established in the Netherlands are taxed in the Netherlands — and under the reverse charge (Article 196) your customer, not you, accounts for the VAT. You issue the invoice with no VAT charged, and the Dutch buyer declares it on their own return as both output and input VAT, netting to zero for a fully taxable business. Some supplies are exceptions to the general rule — for example services connected to immovable property, or admission to events — where this does not apply.

For these B2B services covered by the general rule, you do not need to register for VAT in the Netherlands (other activities — holding stock locally, B2C sales, or supplies of goods with installation — can still trigger a local registration). The cross-border reverse charge does not apply to consumer (B2C) sales; note that some countries also operate separate domestic reverse-charge rules for specific sectors such as construction or electronics.

How to Invoice a Dutch Business Under Reverse Charge

Charge 0% VAT and add a note stating that the VAT is accounted for by the recipient. Both English and the local language are acceptable:

• English: Reverse charge — VAT to be accounted for by the recipient
• Dutch: Btw verlegd

Under Article 226(11a) of the VAT Directive, the only wording legally required is the term Reverse charge — the English term is accepted across the EU, so the local-language form above is customary rather than mandatory. Confirm the exact wording your own tax authority expects.

The standard btw rate in the Netherlands is 21% — relevant context for the buyer who self-accounts, even though no VAT changes hands on your invoice.

Verify the Netherlands VAT Number First

The reverse charge is only valid if the buyer is a genuinely VAT-registered business. If you treat a supply as reverse charge against an NL number that turns out invalid or cancelled — and cannot otherwise prove the customer is in business — the tax authority can assess you for the full VAT plus interest and penalties. (These cross-border B2B services are outside the scopeof VAT in your country rather than “zero-rated”, but the documentation burden is the same.) Always confirm the number returns valid: true in VIES at the time of invoicing, and store the result.

Netherlands Reverse Charge — FAQ

Reverse Charge in Other EU Countries

• VAT reverse charge in Poland
• Portugal reverse charge — rules & invoicing
• VAT reverse charge in Romania
• Germany reverse charge — rules & invoicing

See Also

• VAT reverse charge — what it is and how it works
• VAT number checker — free EU VAT ID lookup

General information as of May 2026, not tax advice. VAT rates, thresholds, and domestic reverse-charge scopes change — confirm the treatment of a specific transaction with the Dutch tax authority or a local advisor.