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📊 BTW (VAT) Guide for ZZP'ers

Everything you need to know about Dutch VAT as a self-employed person

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What is BTW?

BTW (Belasting over de Toegevoegde Waarde) is Dutch VAT — a consumption tax added to most goods and services. As a ZZP'er, you act as a tax collector: you charge BTW to clients and pay it to the Belastingdienst every quarter.

BTW Rates

21% Standard Rate

Applies to most services: consultancy, IT, design, transport, and most products.

9% Reduced Rate

Food, books, medicines, hotel stays, hairdressing, and some repair services.

0% Zero Rate

International exports, KOR-exempt businesses, and specific healthcare services.

How to File Your BTW Return

  • 1
    Log in to belastingdienst.nl with your DigiD or eHerkenning
  • 2
    Go to 'Mijn Belastingdienst Zakelijk' → 'Omzetbelasting'
  • 3
    Enter your total revenue, BTW charged to clients, and BTW paid on costs
  • 4
    Submit and pay the difference by the deadline
Q1 (Jan–Mar): April 30  |  Q2 (Apr–Jun): July 31  |  Q3 (Jul–Sep): October 31  |  Q4 (Oct–Dec): January 31. Late = €68 fine.
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KOR — BTW Exemption for Small Businesses

If your annual revenue stays below €20,000, you can apply for KOR. With KOR: you do NOT charge BTW, you do NOT file quarterly returns, but you also cannot reclaim BTW on your costs.

Apply for KOR at Belastingdienst →
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Quick Facts

  • BTW = Netherlands VAT
  • File & pay every quarter
  • Standard rate: 21%
  • Deduct BTW on your business costs
  • Late filing = €68 fine
  • Under €20k/year → consider KOR
🧮 Open BTW Calculator →

Calculate Your BTW Now

Use our free BTW calculator to see exactly what you owe this quarter

🧮 Open BTW Calculator →