Calculating VAT
VAT (btw) is the tax your client pays and you pass on. Once you know which rate to charge and which VAT you can deduct, the rest is a matter of keeping track.
Last reviewed: Tax year 20265 min read
Which rate do you charge?
| Rate | When | Examples |
|---|---|---|
| 21% | The standard rate | Most services: design, consulting, software, construction |
| 9% | The reduced rate | Food, books, hairdressers, bicycle repair, passenger transport |
| 0% | Mainly for cross-border trade | Supplying goods outside the EU |
| Exempt | No VAT, and no deduction | For example certain healthcare and education |
Unsure about your rate? Check the Belastingdienst overview. For clients abroad, different rules often apply, such as reverse charge.
How to calculate it
- Amount excluding VAT
- €2,500.00
- × 21%
- + €525.00
- Amount including VAT
- €3,025.00
- Receipt including VAT
- €223.85
- Divided by 1.21
- €185.00
- VAT on the receipt
- €38.85
At 9%, divide by 1.09.
Deducting VAT on your costs
VAT you pay on business purchases is called input VAT (voorbelasting). You deduct it from the VAT you charged. You need an invoice or receipt in your business name that meets the requirements. Some costs, such as private use or food and drink, are restricted.
- VAT on invoices
- €525.00
- Input VAT on expenses
- − €38.85
- Payable
- €486.15
When do you file?
Most entrepreneurs file VAT returns quarterly. The return and payment must arrive by the last day of the month after the quarter. Even if you invoiced nothing, you still file.
| Quarter | Must arrive by |
|---|---|
| Q1 2026 | 30 April 2026 |
| Q2 2026 | 31 July 2026 |
| Q3 2026 | 31 October 2026 |
| Q4 2026 | 31 January 2027 |
Mizara prepares the amounts per box. You copy them into Mijn Belastingdienst Zakelijk.
VAT on your invoice
Your invoice shows the amount excluding VAT, the VAT rate and the VAT amount per rate, alongside your VAT identification number and the other invoice requirements. Read more about invoicing in Mizara.