Goods taxed with 9% VAT

1. Foodstuff: all foodstuff for human consumption fall under the lower tariff. Alcoholic beverages, tobacco, and foodstuff for animals are the exception. 
2. Water: Some types of water fall under the 9% tariff. Others (like seawater or steam) fall under the 21% tariff. To see what tariff applies to the water you supply, check here 
3. Agricultural goods like cattle feed, straw and seeds fall under the reduced tariff.
4. To increase the accessibility of medicine and aids, these products are also taxed with the 9% tariff. These include birth control, infusion fluids and inhalations gasses.
5. In a number of cases art, collectors items and antiques are also taxes at 9% VAT. Check here what the conditions are. 
6. Books, magazines, periodicals also fall under the 9% tariff. Magazines must be published at least three times a year to be eligible for the reduced tariff. 

If you want more detailed information on goods taxed with 9% VAT, you can read about it here. 

Services taxed with 9% VAT

1. Repairs for bicycles, shoes, leather, clothing and household linen are taxed at the reduced tariff of 9%. 
2. Hairdressing services. Pay attention, the sale of haircare products, tending the hair of animals and other beauty treatments are taxed at 21% VAT. 
3. Renovations to homes that are older than two years fall under the reduced tariff. 
4. Granting access to camping facilities and lodging for short stays (maximum 6 months per year). 
5. Artist performances with public being part of the performance directly (for example a dance performance) or indirectly (for example a recording). The VAT-tariff for artist differs per service. Check here to know for sure if you are using the correct tariff. 
6. Sport events: offering the opportunity for sporting events, swimming pools and sauna’s fall under the 9% tariff. 
7. Passenger transport such as taxis and public transport are taxes at 9% VAT. 
8. Supplying goods that are taxed at 9% VAT also fall under the same low VAT-tariff. 

Do you still have questions? Contact us (see below) or read more about the 9% services here. 

Combined VAT-tariffs

It can happen that as an entrepreneur you offer a combination of goods and/or services with different VAT tariffs. In some cases you will need to calculate and bill these tariffs separately. However, in other situations the combination will fall under one tariff. The principle here is that the consumer will see the goods and services as a whole. For example, the repairs of a bicycle mechanic and the used materials all fall under the same low tariff. Because it is not always that the combinations fall under the same tariff, it is advisable to present your own situation to the Tax Authorities or your own financial advisor.

0% tariff

Finally, there are also a number of situations for which you do not have to charge any VAT. Under this so-called 0% tariff fall, for example, various international transactions and international passenger transport. The VAT can, under certain conditions, be shifted**. You can also, as a small entrepreneur be exempt from having to do VAT-administration. 

Suggested reading and further information

Read more about revenue tax, shifting the VAT or payment details with your VAT declaration. Or visit the Tax Authorities website to learn more about the different VAT-tariffs.