Documents - Revenues
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      VAT rate overview

      Below you can find a handy overview of the most common VAT rates in Belgium and the Netherlands.

      Rates Belgium

      Rate:  When:
      21% high Selling goods or services to companies and private individuals in Belgium.
      12% low For example, catering, construction of social housing etc. 
      6% low Belgian enterprises and private individuals active in food production.
      6% construction  Renovation of buildings older than ten years.
      VAT reverse charge Work in immovable state. This term includes the following: "The construction, remodeling, finishing, furnishing, repair, maintenance, cleaning and demolition, in whole or in part, of an immovable property, and the act of supplying a movable property and immediately affixing it to an immovable property in such a way that it becomes an immovable property itself."
      IC services/goods (0%) Selling to EU member states
      NON-EU (0%) Selling to non-EU member states
      No VAT (on margin) 0% Second hand goods, second hand cars, artwork, objects used for collections and antiquities.
      Exempt from VAT

      Is your annual turnover lower than 25.000 euros? If yes, you are able to apply for the exemption from VAT. You wont have to file a VAT return or charge your customers any VAT. The only condition is that you do not operate in the construction sector or deal in scrap materials.

       

      Rates in the Netherlands

      Rate:  When: 
      21% high The standard VAT rate of 21% applies to all products and services which do not fall under the 9% rate, the 0% rate or under"Exempt from VAT". 
      9% VAT 9% is the lower VAT rate. This rate applies to food and certain services. For more information, click here. 
      0% VAT  The 0% rate only applies to certain goods and services. In this case, you do not charge VAT, but VAT you pay on your expenses can be deducted as input tax. The 0% rate may apply if you do business with foreign countries and in some cases it applies to the fishing industry and the supply of sea vessels.
      Exempt from VAT Certain goods and services are exempted from VAT. You do not calculate VAT nor are you allowed to deduct the VAT you pay for these goods or services as input tax.