VAT 0% (Dutch)

Contrary to VAT levied on imported goods, 0% VAT is levied on services imported, that is, 0% VAT is levied on the first activity following import. Some products and services are (fully or partially) exempt.

A zero rate is also an option. The zero rate and exemption are not the same. In the case of performances that can be taxed at the zero rate, the company is entitled to a deduction of the input tax, while an exempted company is not. The (fiscally relevant) difference between the two therefore becomes apparent mainly if, following this link in the production column, there is another like that has to send invoices with VAT.

Instead of calling it a zero rate, it would be better to call it exemption with the right to deduct input tax. In practice, in the case of import, this corresponds to all activities required to receive the goods in the first warehouse. 0% VAT is also levied on export activities to countries outside the EU. In practice, this applies to all activities following departure from the warehouse.


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