The three rates
21% is the standard rate for goods and services. 9% applies to basic needs and to some personal, cultural and sports services. 0% applies to exports and to supplies to businesses in other EU countries. You charge 0% on the invoice and keep the right to deduct input VAT. This is the rate exporters use. See the current tables per category in Dutch VAT rates 2026. They include this year's change for hotels from 9% to 21%.
Exempt supplies
Medical care, education, financial services and residential letting are exempt. You charge zero VAT and you lose the right to deduct input VAT. This is the main difference with the 0% rate. A business with both taxed and exempt supplies splits its deduction under the pro rata rules.
A company outside the Netherlands can get a Dutch VAT number through its own Dutch company. See setting up a BV in the Netherlands from abroad for how to set up that company, including the VAT registration.
A company outside the EU can also charge and reclaim Dutch VAT through a fiscal representative, so a Dutch company of its own is optional. See fiscal representation for non-EU importers for the costs and for when your own company is the better option.
Cross-border sales and imports
For sales to businesses in other EU countries, the reverse charge applies. For sales to consumers in other EU countries, you charge the local rates and report them in the OSS return. For imports, you pay VAT at the border at the rate of the goods (21% or 9%), or you defer it to your VAT return under Article 23. For the filing deadlines, see the VAT calendar.