As a VAT entrepreneur, you can deduct the VAT on costs if you purchase goods and services and use them for your VAT-taxed services. As a starting point, VAT must be applied to expenditure of a consumer nature (private character). In this context, Dutch VAT legislation has a correction of VAT deductions based on the Decree on Exclusion of Deductions (hereinafter: “BUA”). At the end of each year, you must calculate the VAT adjustment for private use and include it in the last VAT return of that year. Soon it will be that time again.
Source Deloitte (in Dutch)
Latest Posts in "Netherlands"
- Creator royalty fee on resale NFT is subject to VAT
- Are Practice Nurses Eligible for VAT Exemption on Medical Services?
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
- VAT levy on data for ‘free’ social media services: The Netherlands is waiting for Europe
- The Netherlands: Comprehensive VAT Country Guide (2026)
