The three rates
21% is the default for goods and services. 9% covers primary needs and selected personal, cultural and sport categories. 0% covers exports and intra-EU B2B supplies — zero on the invoice with the deduction right kept, the exporter’s rate. The current category tables: Dutch VAT rates 2026, including this year’s hotel move from 9% to 21%.
The fourth category: exempt
Medical care, education, financial services, residential letting: zero VAT charged and zero input deduction — the crucial difference with 0%. Mixed businesses split their deduction per the pro rata rules.
Across the border
B2B inside the EU: the reverse charge. Consumers across the EU: local rates through the OSS return. Imports: 21% at the border — or in the return under Article 23. The filing rhythm that carries it all: the VAT calendar.