21% is the standard rate
At €1,000 net and 21%, VAT is €210 and gross is €1,210. To go from gross to net, divide by 1.21 rather than simply subtracting 21%.
Reverse charge is not zero rate
Under reverse charge, the customer accounts for VAT. The supplier uses the required invoice wording and still reports the transaction.
- 21% standard
- 9% for designated supplies
- 0% in specific cases
- reverse charge: customer reports VAT
Classification remains your responsibility
A calculator splits amounts but cannot determine the legal place of supply. Check cross-border services and subcontracting separately.
Correcting an invoice error
An incorrect VAT code, customer detail or reverse-charge statement is not fixed by an internal note alone. Establish the required correction and retain the link between original and corrected documents.
Check the return period too. An error from a previous quarter may require different handling from a new invoice in the current period.
- check the rate
- check customer details
- link correction document
- check the return period
Cross-border transactions
For a foreign customer or supplier, status, place of supply, VAT number and type of transaction matter. A foreign address alone does not prove zero rating or reverse charge.
The calculator provides correct arithmetic for your selected rate but cannot decide where a specific transaction is taxable. Verify the classification before issuing the invoice.
Official sources
Rules were checked in Dutch Tax Administration publications. The official pages are in Dutch.