DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers are doing in the Netherlands when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements. This does not include the Caribbean part of the Netherlands.
- What are the VAT levels in the Netherlands?
There are 3 levels of VAT, 0%, 9% and 21%.
What type products should each VAT level apply?
- 0% is for products and services which are tax exempt. In practice this does not occur often. Some hotels argue that cancellation fees and no-show fees are at 0% VAT. This is not confirmed by the government.
- 9% is for products and services with an “essential” character. Products that are included: Food, non-alcoholic beverages, water, farming goods, medical aids and medicines, arts and antiques and books, accommodation, culture and recreation, bike repairs, clothing repairs, hairdressers, offering of camping sites, sports including sauna’s and swimming pools, transport of persons. The service of F&B is on 9%, with the exception of alcohol.
- 21% applies to all other goods and services. In hotels this usually applies to all alcoholic beverages, all souvenirs sold in the hotel or giftshop that do not fall under the 9% or 0%. Bike rental and city maps also fall under the 21% category.
Cancellation and no-show fees
There is ongoing debate if VAT is paid on no-show and cancellation fees. In the legal environment of the Netherlands, 9% VAT is charged for automatic charges of no-show and cancellation fees.
2. Is there upcoming change of VAT levels?
If the government announces a tax rate change, please contact our Customer CARE TEAM with a link to the law or government announcement.
You can also update your products in an instant! When your local government announces a tax rate change that affects products, you can easily update the products yourselves, in bulk, and with little to no help from Mews.
Plus, you can automatically apply the rate change to any open product posting consumed on or after the day the tax change goes into effect.
3. Should deposits be used for VAT payments (in case of advance deposit payments) or not (or both are allowed)
No. VAT in the Netherlands is payable on the moment the service is delivered. So if you pay in advance, the VAT is not split until the moment you have actually stayed at the accommodation.
- What City taxes apply in your country?
City taxes differ per city. Not all cities charge city tax. Check the website of your municipality (gemeente) for more information. The city tax is also often referred to as "tourist tax".
2. How is City Tax calculated?
City tax is calculated differently per city.
The following cities in the Netherlands have city tax hard coded in the system. Click on the highlighted city name for official documentation. For some cities the rule applies that if you are a resident of that city, which means registered as an inhabitant of that municipality, you are exempt of paying city tax. It is up to the hotel to provide a register to the city proofing that you had exempted guests.
Amsterdam – 7% per room per night plus €3 per person per night. Children under 16 exempted from the €3 per person per night. Apartments pay 10% per apartment per night, with a maximum of 21 nights. Camping sites pay 7% plus €1 per person per night.
City tax is calculated over the total price per night EXCLUDING VAT. If a hotel only offers rates including breakfast, city tax is also payable over the breakfast. If the breakfast is an add on, this does not apply.
Delft – 2020 city tax was €3 per person per night. Per January 2021 this will go up to €3,05 per person per night. Mobile homes, camping sites and holiday homes are at €0,85 per person per night.
Eindhoven – 2020 city tax is €3,50 per person per night.
Groningen – 2020 city tax is €3,70 per person per night. Nights spend on a camping site or harbour are at €2 per person per night
Den Haag (The Hague) - 2020 city tax in The Hague is €5,35 per person per night in hotels, vacation homes and BnBs. On camping sites and harbours the tariff is €2,50 per person per night.
Maastricht – The rates for the tourist tax in Maastricht depend on what kind of accommodation you run. All rates are per person per night:
- Camping site or hostel - €1,40
- BnB (no stars) - €2,07
- Hotel 1 star - €2,80
- Hotel 2 star - €3,47
- Hotel 3 star - €4,21
- Hotel 4 star - €5,01
- Hotel 5 star - €5,73
Rotterdam – 2020 city tax is 6.5% per night, calculated on the room rate excluding breakfast and VAT.
Important Note: For Expedia collect rates, the rate minus the commission is sent to Mews. The City tax is payable over the amount the guest paid to Expedia, which is the full price. Therefore, we need to setup a relative CHM adjustment to get the full amount in Mews, and then add a minus product to ensure city tax is calculated correctly. Please contact support for help in setting this up.
Not applicable to the Netherlands
- Are there any tourism reports required?
2. Is there Foreign Police integration required?
3. Any other Statistical Authority reports required?
Dutch hotels need to keep a night register which keeps track of the number of guests in a hotel. Including arrival date, departure date and city of residence. Anonymous data is collected by the integration “visitor data”, which is available in the marketplace.
Once a month accommodation providers need to upload their data on the portal of the "Centraal Bureau voor de Statistiek". There is no integration available for this.
Data collection requirements
- What data of guests should be collected (and does Mews require during online check-in) by law?
- Full name
- Arrival and departure date
- Place of residence (city) including country if not in NL
- Type of identification shown upon check-in
2. Is it legal to take copies of passports?
No, copies of passports or ID cards are not allowed.