Import VAT rates in Netherlands

Tabel II prov. a.10: A zero rate is applicable for the supply and installation of solar panels [panels that have the function of generating electricity from sunlight with photovoltaic cells (also known as PV cells or solar cells)] on and adjacent to private dwellings. An important condition for the 0% rate is that the panels are installed on or near a home.

Tabel I prov. b.10: providing the opportunity to camp within the context of a camping and holiday business to persons who only stay there for a short period. The term " camp and holiday business" should be interpreted according to parlance. It is not required that the lessor provides the additional services that camping sites normally provide. 'providing the opportunity to camp' must also be interpreted according to parlance.

Tabel I, prov. a.29: works of art, collectors' items and antiques, insofar as these are imported; or insofar these are supplied by: the maker or his successor in title under universal title; or an entrepreneur, other than a reseller, who fully deducts the tax on his acquisition Works of art, objects for collections and antiques are defined in Article 2a, first paragraph, under m, of the Act in connection with Article 4, second paragraph, of the implementing order and the annex J to that order.

Tabel I prov. b.6 Household linen: all textile items used in a household (curtains, cloths, and (beach) towels, etc.). Rugs and the upholstery of sofas and chairs are not considered household linen. Both repairing and altering are included (sealing holes and tears and replacing buttons, zippers, lengthening/shortening and tightenig/loosening etc.). Excluded are, a.o.: washing, dry cleaning, steaming, pressing, embroidery/appliqué, and production of clothing/household linen on commission.

Tabel I prov. b.14 to b.15: granting (physical) access to circusses; zoos; public museums or collections (including closely related supplies of goods, such as catalogs, photographs); music and stage performances, including lectures (excluding peep shows/other performances primarily aimed at erotic entertainment); cinemas; amusement parks, playgrounds and gardens, other facilities primarily and permanently furnished to entertainment and day recreation.

Tabel I prov. a.1: foodstuff for human consumption, products used for preparation of human foodstuff that are wholly/partially incorporated in these foodstuff, supplements/substitutes for human foodstuff; Excluded: living animals, except if consumed raw.

Tabel I prov. b.7: activities a hairdresser usually performs on human hair (cutting, washing, blow drying, dyeing, shaving etc). Products that hairdressers use when treating hair (shampoo, hair dye, etc.) and inexpensive hair ornaments incorporated into a hairstyle that are not separately charged and application of hair extensions and measurement and overhaul of wigs and toupees are also included. The material used for those services (hair extension, wig or toupee) is excluded.

Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided on physical carriers and that is apparently intended exclusively or almost exclusively for the transfer of information in education; newspapers, weeklies, magazines and other publications appearing periodically at least three times a year.

Tabel I prov. a.31 and b.1: certain braille products; clocks, optical reading devices, TV magnifiers, reading platforms, orientation aids, support, tactile and recognition canes designed for personal use of blind and partially sighted persons; guide dogs; other aids designated by ministerial regulation that have been specially designed for exclusive and personal use by blind and partially sighted persons; reading pens and other equipment with similar function, equipment for use by dyslexics.

Tabel I prov. a.34 and b.1: carriages and crutches for the disabled; stand-up chairs; high-low beds. A vehicle for the disabled is defined as a means of transport that is designed to be used by a disabled person. The term can also include motor vehicles which are equipped for use by a disabled person. Only carriages that within social standards are regarded as a vehicle for the invalid on the basis of its destination and presentation are included.

Tabel I prov. a.36 and b.1: aids that are usually used for the subcutaneous administration of insulin, with the exception of syringes and needles that are apparently also suitable for other purposes; aids that are usually used for the self-diagnosis of blood sugar levels. Only included are the mentioned devices specifically developed for diabetics and offered as such. Generally applicable aids such as individual injection needles and syringes are excluded.

Tabel I prov. a.35 and b.1: artificial limbs; devices for taking over the fixation function of a malfunctioning hand; leg braces, fracture bands, artificial joints; artificial eyes, -ears, -kidneys; certain prostheses; heart and muscle stimulators; hearing aids; stuttering ear aids; aids for stoma patients; orthopedic footwear; devices for taking off therapeutic elastic compression stockings; orthopedic corsets; parts, components and accessories apparently intended for the aforementioned goods

Tabel I prov. a.37 and b.1: measuring equipment and accessories for self-diagnosis of the coagulation time of blood; drug nebulizers; catheters; urine bags; allergen-free covers; anti-decubitus mattresses; portable infusion pumps; oxygen concentrates and accessories, and carrying straps or bags specially designed for personal mobile use for an oxygen cylinder or oxygen container; computer mouse software, whether or not supplied by electronic means, specially developed for users with tremor.

Tabel I prov. a.6: medicines as referred to in article 1-1-B of the 'Geneesmiddelenwet' (Dutch 'Medicine Act') for which a marketing authorization as referred to in article 1, section III of that act has been granted or for which a marketing authorization is not required pursuant to article 40-3-A to G of that act; contraceptives; infusion fluids; kidney dialyses concentrates; and inhalation gases apparently intended for medical purposes.

Tabel I prov. a.7: veterinary medicines as referred to in the 'Wet dieren' (Dutch 'Animal Act'), which are used in or on the animal itself (in vivo use). Excluded: products that are necessary to make a diagnosis and that are applied to tissue or body fluids originating from animals (in vitro use) are excluded; products that are used in the animal's living environment.

Tabel I prov. a.8: bandages such as cottonwool, mesh, adhesives, band aids, tampons, splints and similar products for pharmaceutical purposes; first aid kits; sanitary napkins; maternity matrasses; incontinence products; products that with regard to use can be equated with said bandages and are developed and offered for medical purposes. 'Bandages' only encompasses products that serve to cover injured body parts. Excluded: consumer articles (such as clothing) which have a therapeutic effect.

Tabel I prov. a.48: floricultural products (bulbs, flowers, plants and tree nursery products)

Tabel I prov. b.19: the application of energy-saving materials to floors, walls and roofs of housing in use for more than 2 years, when this service is aimed at making housing more energy-efficient. Structural components such as windows and doors are a normal part of housing and as such are not insulating material. Excluded: the supplies of materials which account for part of the value of the included services.

Tabel I prov. b.8: Painting and plastering of private dwellings (i.m. intended for permanent residence by individuals) more than two years after first use. Painting: processing and application of paint or painting system (whole of activities associated with the pre-treatment of a specific surface and subsequent finishing of that surface with specific paint products.) Plastering: preparation and pre-treatment work a plasterer performs before proceeding to actual plastering; plastering.

Tabel I prov. b.12: serving out foodstuffs for human consumption, for use on site within the context of a hotel, café, restaurant, guesthouse and related businesses. The supply of freshly prepared food or edible products for immediate consumption in snack bars, snack vans, cinema foyers, sports club canteens and such is considered a supply of goods, unless the services accompanying the delivery of the foodstuffs predominate.

Tabel I prov. b.5: Footwear: all kinds of footwear such as (sports) shoes, sandals, ski boots. Skates, inline skates and such can be regarded as footwear for the shoe part. Which material the footwear is made of is irrelevant. 'Leather goods' include small articles made from leather (leather suitcases and bags, gloves, wallets and belts, etc). Repair of large leather utensils (such as furniture); grinding and straightening skates and supplies of goods sold separately (laces etc.)are excluded.

Tabel I prov. b.3 and b.14, f: the granting of (physical) access to spectators of sports competitions, demonstrations and the like. Sports competitions are events where people actively participate in sports. Sports demonstrations are, for example, shows of the Harlem Globetrotters (basketball), performances of the Spanish Riding School (horse dressage) and shows of Wrestlemania (wrestling); use of sporting facilities.

Tabel I prov. a.28: including water supplied via the public mains network; distilled water; warm water; and 'other water' (surface water not suitable for human consumption but usable for non-consumptive purposes such as rinsing activities or sprinkling crops). Excluded: demineralized, deironed and softened water; river water and sea water (2501 00 10) whether or not intended for scientific purposes; ice and steam.

Tabel I prov. b.9: private bus transport; public transport and taxi transport as referred to in Article 1 of the 'Wet personenvervoer 2000 (Dutch 'Passenger Transport Act 2000'), taxi transport of persons by road other than by car, and the transport of persons by aircraft if the place of departure and the place of destination are located in the Netherlands insofar as this transport takes place by balloons or by aircraft equipped for the transport of ill or injured persons;

Tabel I prov. b.20: regular cleaning services regarding the interior of private households (including closed corridors) are included. Excluded: cleaning services regarding the exterior of private households, cleaning services regarding other buildings than private households and cleaning services that are not considered regular cleaning services regularly performed by a cleaner (such as special services performed with special equipment, e.g. cleaning of chimney, central heating).

Tabel I prov. b.17: performances by performing artists. This includes performances by artists in music and stage performances as meant in the foregoing item. The reduced VAT rate only applies to performances that can be (in)directly heard or viewed by an audience. Rehearsals associated with and necessary for those performances are included. Excluded: providing the opportunity to participate in a performance and organizing performances.