[1] Disclaimer: Please note that this is not a legally approved or verified document.



Contents:

1. Taxes

2. City Taxes

3. Fiscal Reporting

4. Bill/Invoice Format

5. Customer Profiles

6. Police/Tourism Reporting

References


1. Taxes

BTW (Belasting over de Toegevoegde Waarde)
VAT (Value Added Tax)

9% Standard Rate [2]
Applies to: Products, Accommodation, No-show & Cancellation fees and services with an “essential” character including, food, non-alcoholic beverages, water, farming goods, medical aids and medicines, arts and antiques and books, culture and recreation, bike repairs, clothing repairs, hairdressers, the offering of camping sites, sports including sauna’s and swimming pools, transport of persons.

21% Special Rate [3]
Applies to: Products and services including all alcoholic beverages, bike rentals, city maps, souvenirs sold in the hotel, or gift-shop that do not fall under the 9% or 0% rates.

0% Special Rate [3]

Applies to: Foreign entrepreneurs who conduct business in foreign countries from the Netherlands. This mainly involves the supply of goods from the Netherlands to another EU country.

VAT Exemptions: [4] Under certain conditions, no-show and cancellation fees may fall under this rate (provided the fees do not constitute the full room rate and that the guest loses the right to occupy the room) Also includes activities like fundraising and educational programs

2. City Taxes

City taxes referred to as a "tourist tax" differ per city and province. Not all cities have a city tax. Different rates may also apply depending on the type or star rating of the accommodation establishment. Individual rates can be found by checking the local municipality's website.

3. Fiscal Reporting

  • Filing intervals for all tax categories may be monthly, quarterly, or yearly. [5]
  • Once registered with the Chamber of Commerce, the Tax Administration will determine the frequency of filing tax returns.
  • Filing can be done through the "Mijn Belastingdienst" (My Taxes) Online Portal

4. Bill/Invoice Format

The following information is mandatory on the invoice: [6]

  • The date of issue of the invoice
  • A consecutive number, with one or more series, which uniquely identifies the invoice
  • The VAT identification number under which the entrepreneur has provided the goods or services
  • The VAT identification number of the customer under which he has purchased a supply of goods or a service for which he is obliged to pay the tax or under which he has purchased a supply of goods as referred to in Table II, under an Item 6, pertaining to this Act ;
  • The full name and address of the entrepreneur and his customer;
  • The quantity and nature of the goods supplied or the extent and nature of the services provided;
  • The date on which the supply of goods or the service took place or was completed or the date on which the advance payment referred to in Article 34c, first paragraph, under d and e, was made, insofar as this date has been determined and differs from the date of issue of the invoice;
  • The fee for each rate or exemption, excluding the unit price, tax, as well as any prepayment discounts, price discounts, and rebates if not included in the unit price;
  • The applied rate of the tax
  • The amount to be paid off the tax, unless a special arrangement applies for which this law excludes such mention
  • If the customer who purchases a performance issues the invoice, instead of the person performing the performance, the statement “invoice issued by the customer”;
  • In the event of an exemption or of deliveries in accordance with Table II, part a, item 6, pertaining to this Act, any indication thereof;
  • If the customer is obliged to pay the tax, the statement «VAT reverse charge»;
  • In the case of delivery of a new means of transport under the conditions referred to in Table II (a), item 6, the information necessary to determine whether a means of transport is a new means of transport
  • Where the special scheme for travel agents is used, the words "special scheme for travel agents"
  • If one of the special schemes for used goods, works of art, collectors 'items or antiques is applied, the words "special scheme - used goods", "special scheme - works of art" or "special scheme - collectors' items or antiques" respectively
  • If the tax is paid by a tax representative as referred to in Article 33g, the VAT identification number of this tax representative, together with his full name and address.

5. Customer Profiles

  • Collected data subject to GDPR Regulations [7]
  • Does not apply to accompanying spouses, minor children, or traveling groups [8]
  • Guests must present a valid travel document

Legally required information to be collected includes: [8]

  • First Name
  • Last Name
  • Address (place of residence)
  • Arrival Date
  • Departure Date
  • Type of Travel Document

6. Tourism/Police Reporting

Nachtregister
Guest Register

  • Dutch hotels need to keep a guest register that can be shared (on request) with the relevant authorities. It is recommended to keep the information for a period of seven years.

Centraal Bureau voor de Statistiek
Central Office for Statistics

  • Once a month accommodation providers need to upload their data onto the portal of the "Centraal Bureau voor de Statistiek".
  • An account must be created to log in and upload data into CBS's Online Portal

References:


[1] DISCLAIMER: Please note that this is not a legally approved or verified document. The information presented here is not intended to constitute, nor should it be relied upon, to replace any professional advice. No action should be taken without first consulting with a tax advisor and/or legal expert.

[2] Wet op de omzetbelasting 1968 (Sales Tax Act)
Article 6b, Last Updated: 01.01.2021
https://wetten.overheid.nl/BWBR0002629/2020-01-01/#HoofdstukVI_Afdeling4_Artikel35a

[3] VAT Tariffs https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs

[4] Case C-277/05 Société thermale d’Eugénie-les-Bains
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62005CJ0277&from=FR

[5] VAT for resident businesses Last updated: 21 Dec 2020 https://business.gov.nl/regulation/vat/

[6] Wet op de omzetbelasting 1968 (Sales Tax Act)
Article 35a, Last Updated: 01.01.2021
https://wetten.overheid.nl/BWBR0002629/2020-01-01/#HoofdstukVI_Afdeling4_Artikel35a

[7] General Data Protection Regulation (GDPR)
Last Updated: 25.05.2018
https://gdpr-info.eu/

[8] Wetboek van Strafrecht (Criminal Law)
Article 438, Last Updated: 25.07.2020 https://wetten.overheid.nl/BWBR0001854/2020-07-25

Did this answer your question?