VAT rates and exemptions

Leasing berths for houseboats

The VAT rate for the leasing of berths for houseboats has been reduced to 0% from 19% as from 1 July 2011.

Performing arts and art and collectors’ items

The VAT rate for performing arts and art and collectors' items was raised in 2011 from the reduced rate of 6% to the general rate of 19%.

VAT exemption for agriculture, horticulture, forestry and livestock breeding

Farmers, market gardeners, foresters and livestock breeders in the Netherlands are eligible for a special VAT exemption for certain supplies of goods and services under the agriculture scheme (landbouwregeling) and the livestock trading scheme (veehandelsregeling). If you use these schemes, you must not specify VAT on your invoice. Your customers may deduct 5.1% of the invoice amount as input tax (agricultural flat rate). You must issue your customer with an agriculture statement (landbouwverklaring) or a livestock trading statement (veehandelsverklaring).

Vocational education VAT exception by registering with CRKBO

The freedom of choice to offer vocational training courses with or without exemption from VAT (turnover tax) was cancelled as from 1 July 2010. You may only apply the exemption now if you register with the Central Register of Short Professional Training Courses (Centraal Register Kort Beroepsonderwijs, CRKBO).

• Contact (Central Register of Short Professional Training Courses) (Dutch)