Selling into the EU

The reverse charge in Dutch VAT: the three situations

Updated: 7 August 2026 Holdwise editorial team VAT Reverse charge Import

Three VAT rules use the same idea. The customer accounts for the VAT, and the supplier issues a clear invoice. What your invoice must say, and on which return the tax goes, depends on which of the three rules applies.

Short answer

Under the reverse charge, the customer accounts for the VAT that the supplier would normally charge. The customer declares the VAT and deducts it on the same return. In Dutch practice, it applies in three situations. First, under article 23, the importer declares import VAT in their own return. Second, under article 196 of the VAT Directive, the customer declares VAT on cross-border services between businesses (B2B) in their own country. Third, a domestic reverse charge applies to listed sectors, such as construction, and to specific goods. The invoice states "btw verlegd" (VAT reverse-charged) and shows the customer's VAT number.

At Holdwise, we keep this answer up to date. You find the figures for each situation in the table on this page.

How the reverse charge works

Under the normal rule, the supplier charges VAT, collects it and pays it to the tax authority. Under the reverse charge, the customer declares the VAT in their own return and, with full deduction rights, deducts it on the same form. The tax authority gets its information, and the supplier stays outside the VAT payment. For the customer, the two entries cancel each other out on one return.

Import (article 23)

Under Dutch law, the holder of an article 23 licence settles import VAT through the periodic return. This is the reverse charge at the border. It is also a reason why many import businesses are based in the Netherlands. You can read about the licence, its conditions and who can hold one in the article 23 import VAT deferment. The effect per container is in calculating import duty and VAT.

Cross-border B2B services (article 196)

A business supplying services to a VAT-registered customer in another member state is generally treated as supplying where the customer is established. Article 196 of the VAT Directive then makes the customer liable for the VAT. For example, a Dutch consultancy sends an invoice to a German GmbH at 0% Dutch VAT. The GmbH declares German VAT on its own return.

The invoice must show three things: the supplier's VAT number, the customer's VAT number, and the words "btw verlegd" or an equivalent reverse-charge reference. You also report the supply on the recapitulative statement for the period. Check the customer's number through VIES and record the date. In an audit, you can then show that the reverse charge was correct.

Invoicing with the reverse charge? Check your customer's EU VAT number in VIES and keep the dated result.

The domestic reverse charge

Inside the Netherlands, the reverse charge also applies in listed situations, where the law makes the customer liable for the VAT. These include subcontracting and secondment in construction and shipbuilding, and supplies of immovable property under the option for taxed supply. They also include mobile phones, chips, game consoles, laptops and tablets. The customer accounts for the VAT when one type of these goods in a supply is worth €10,000 or more, excluding VAT. You count each type of goods separately. An order split over several invoices still counts as one supply. Waste, scrap metals and emission rights are also on the list. Here too, the invoice states the reverse charge and the customer's VAT number.

Which rule applies to a transaction

Situation	Rule	Who declares
Goods entering from outside the EU, licence held	Article 23 (Dutch law)	Importer, on the Dutch return
B2B service to another member state	Article 196 (VAT Directive)	Customer, in their own country
Construction subcontracting inside NL	Domestic reverse charge	Main contractor, on the Dutch return
Listed electronics, €10,000 or more per type of goods per supply, excluding VAT	Domestic reverse charge	Business customer, on the Dutch return
Goods shipped B2B to another member state	Zero-rated intra-community supply	Customer declares the acquisition

The last row of the table shows a closely related rule with its own evidence requirements. See proving the zero rate on intra-community supplies.

Getting the invoice right

State the reverse charge explicitly, using btw verlegd or VAT reverse-charged, and leave the VAT amount off the invoice.
Show both VAT numbers, and verify the customer's number through VIES at the time of supply.
File the recapitulative statement for cross-border rows. The tax administrations match these statements against acquisitions.
A customer with partly exempt turnover declares the full reverse-charged VAT, but only deducts the part they have a right to recover.

Last verified: 7 August 2026.

For goods from outside the EU, you can combine the reverse charge with the Article 23 licence. A company from outside the EU can use both through a Dutch representative. See fiscal representation for non-EU importers.

Who shifts the VAT, and what goes on the invoice

Situation	Who accounts for the VAT	Invoice line
B2B service to a business in another EU country	The customer, in their own return	“VAT reverse charged” + the customer’s VAT number
Intra-EU supply of goods to a VAT-registered buyer	The buyer declares the acquisition	0% intra-Community supply + both VAT numbers
Domestic reverse charge (e.g. construction, waste)	The Dutch customer	“btw verlegd” + the customer’s VAT number
Import with an Article 23 licence	The importer, inside the periodic return	Declared and deducted in the same filing

The seller leaves the VAT off the invoice. The buyer declares the VAT and deducts it in the same return. For fully taxable businesses, the effect on cash is therefore zero. Two formalities are needed. Verify the customer’s VAT number before you invoice, and report EU B2B supplies in the EC Sales List (opgaaf ICP) together with the VAT return.

Free advice

Want our team to have a look?

We help you with import and export: VAT, customs numbers and licences. Tell us where you stand or what you are planning. You get free advice on your next step.

Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

What must a reverse-charge invoice state? +

The words “btw verlegd” or an equivalent reverse-charge reference, the supplier’s VAT number and the customer’s VAT number. The VAT amount itself stays off the invoice.

Is article 196 the same as article 23? +

They share the same idea but differ in scope. Article 196 of the VAT Directive covers cross-border B2B services throughout the EU. Article 23 is the Dutch national rule that shifts import VAT to the importer's own return.

Does the reverse charge cost the customer money? +

A customer with full deduction declares and deducts the same amount on one return, so the net effect is zero. A customer with partly exempt turnover deducts to the extent of the recovery right and bears the remainder.

When does the domestic reverse charge apply to electronics? +

It applies to supplies between businesses of mobile phones, chips, game consoles, laptops and tablets. One type of goods in the supply must be worth €10,000 or more, excluding VAT. The customer then accounts for the VAT.

Where do reverse-charged services get reported? +

On the supplier’s recapitulative statement for the period, alongside the periodic VAT return. The customer declares the VAT in their own country’s return.

What must a reverse-charge invoice mention? +

The line “VAT reverse charged” (btw verlegd), your own VAT number and the customer’s validated VAT number. The VAT amount itself stays off the invoice; the customer declares it.

Do I still report reverse-charged sales anywhere? +

Yes. You report them in your VAT return under the reverse-charge boxes. For EU B2B supplies, you also report them in the EC Sales List (opgaaf ICP) for the same period. Make sure the two match, because the Tax Administration compares them.

Sources Belastingdienst: btw verleggen · EUR-Lex. Directive 2006/112/EC, article 196 · Belastingdienst: artikel 23 bij invoer Last updated: 7 August 2026