The Netherlands VAT and TOMS Guide for Travel Businesses | Dutch Tax Rules Explained

Complete overview of Dutch VAT, travel rates, TOMS margin rules, and compliance requirements for inbound and outbound operators.

Detailed VAT and TOMS guide for travel agents, tour operators, and DMCs working in the Netherlands. Understand VAT rates, place of supply, accommodation rules, event services, and margin calculations. Includes TOMS treatment, compliance obligations, and VAT reclaim guidance.

Netherlands – VAT and TOMS for Travel Businesses

Modern VAT system introduced: 1969 (Wet op de omzetbelasting 1968)
Standard VAT rate: 21 percent
Reduced rates: 9 percent and 0 percent
Authority: Belastingdienst (Dutch Tax Authority)

The Netherlands operates a clear but strictly enforced VAT system. The country is one of Europe’s major travel and events hubs, especially Amsterdam, Rotterdam, and The Hague, which attract business travel, congresses, exhibitions, and leisure tourism.

Travel agents, DMCs, and tour operators must understand Dutch VAT classifications, invoicing obligations, place-of-supply rules, and the application of the EU Tour Operator Margin Scheme (TOMS). The Netherlands is also moving toward EU-wide e-invoicing reforms, with widespread adoption of Peppol for B2B transactions.

VAT treatment of travel and hospitality in the Netherlands

The Netherlands uses multiple VAT rates across accommodation, food, culture, and events. Misclassification is a common reason for audit adjustments.

Accommodation

Hotel accommodation and similar lodging are taxed at the 9 percent reduced VAT rate, including:

• hotel rooms
• guesthouses and hostels
• holiday parks and short-stay apartments
• campsites and holiday villages

Services that do not qualify for the reduced rate attract 21 percent, including:

• meeting rooms and conference space
• spa and wellness services
• car parking
• business facilities
• mini-bar items charged separately
• premium leisure facilities

If accommodation packages include meals or services, revenue allocation is required between 9 percent and 21 percent.

Food and beverage

The Netherlands uses:

• 9 percent VAT on restaurant meals and food consumed on premises
• 21 percent VAT on all alcoholic drinks
• 9 percent VAT for catering food under certain conditions
• 21 percent VAT for catering that includes significant services or entertainment elements

Hotels offering half-board or full-board must allocate the alcoholic component separately.

Passenger transport

Passenger transport rules include:

• domestic passenger transport: 9 percent
• international passenger transport: generally 0 percent
• canal cruises and sightseeing boats: 9 percent if route is within the Netherlands, otherwise mixed treatment
• excursions combining transport and entertainment: often 21 percent

Amsterdam canal cruises frequently require careful classification.

Tours, guides, attractions, museums

VAT rates vary:

• guided tours: 21 percent
• cultural institutions (museums, zoos, botanical gardens): 9 percent
• amusement parks and commercial attractions: 21 percent
• music, theatre, and dance performances: 9 percent when qualifying under cultural rules
• commercial event services and incentive activities: 21 percent

DMC and event organiser services

Dutch DMCs typically charge 21 percent VAT for event management, programme design, coordination, and MICE work, unless operating under TOMS as principal.

Place of supply rules

The Netherlands follows EU place-of-supply principles.

Accommodation is taxed where the property is located. Selling Dutch hotels as principal triggers Dutch VAT at the underlying rate.

Event services (fairs, conventions, exhibitions, incentives) are taxed in the Netherlands for both B2B and B2C.

Cultural, entertainment, and educational services are taxed where physically performed.

Restaurant and catering services are taxed where carried out.

Passenger transport depends on the distance travelled within Dutch territory.

Foreign travel companies must assess whether Dutch VAT applies directly or whether TOMS overrides local VAT obligations.

Netherlands and the Tour Operator Margin Scheme (TOMS)

The Netherlands applies TOMS under harmonised EU rules.

When TOMS applies

TOMS applies when:

• the operator buys in travel services
• acts as principal in its own name
• services are consumed within the EU
• a package or single bought-in component is resold

TOMS characteristics

Under TOMS:

• only the margin is taxed
• input VAT on bought-in travel components is not recoverable
• foreign operators acting only under TOMS do not need Dutch VAT registration

Exclusions from TOMS

The scheme does not apply to:

• intermediary/agency services
• planning or consultancy without bought-in components
• event management fees
• non-EU travel (zero-rated margin possible)
• services where VAT is itemised and not treated as a margin supply

VAT rate on TOMS margin

The margin is taxed at the standard 21 percent VAT rate.

Zero rating for non-EU travel

Travel outside the EU may qualify for zero-rated margin treatment.

Dutch invoicing requirements (Factuurvereisten)

Invoices issued for Dutch VAT purposes must include:

• supplier’s name, address, and VAT number
• customer VAT number for intra-EU B2B supplies
• invoice date and sequence
• date of supply
• detailed description of services
• VAT rate and VAT amount
• place-of-supply indicators
• TOMS reference where applicable: “Reisbureauregeling”

Invoices with incorrect or missing information may invalidate VAT recovery.

Invoices under TOMS

For TOMS supplies:

• no VAT is displayed
• the invoice must reference the special scheme
• customers cannot recover VAT
• invoice must not imply recoverable input VAT

E-invoicing and digital reporting in the Netherlands

The Netherlands is adopting e-invoicing more rapidly than many EU states, particularly via the Peppol network. Although fully mandatory e-invoicing has not yet been imposed across all B2B transactions, the Netherlands will implement EU-wide obligations under the ViDA (VAT in the Digital Age) package between 2026 and 2028.

Current requirements

• e-invoicing is mandatory for B2G (supplies to Dutch public authorities)
• Peppol is strongly encouraged for B2B and widely adopted
• structured invoice formats (UBL-XML) are common in the hospitality and events sector
• foreign suppliers with a Dutch VAT registration may need to issue e-invoices to Dutch clients depending on industry practice

Future requirements

• mandatory cross-border digital reporting
• structured e-invoices for domestic B2B transactions under EU ViDA
• phased implementation expected 2026 onwards

Travel businesses operating in the Netherlands should prepare for structured invoice requirements.

VAT registration for foreign suppliers

Foreign travel companies may need Dutch VAT registration if they:

• supply Dutch event services
• resell Dutch accommodation as principal
• provide restaurant or catering services in the Netherlands
• operate Dutch-based tours and activities
• have a fixed establishment in the Netherlands
• supply non-TOMS services to Dutch customers

Reverse charge may apply for certain B2B services, but not for accommodation, event services, passenger transport, or catering.

The Netherlands does not require a fiscal representative for foreign companies from most countries, but non-EU suppliers must check bilateral agreement status.

VAT reclaim position

VAT incurred in the Netherlands may be refunded to:

• EU businesses via the EU 8th Directive
• non-EU businesses via the EU 13th Directive

Refunds require:

• compliant invoices
• correct supplier VAT numbers
• documented business purpose
• correct classification of costs
• timely electronic submissions

VAT on TOMS-related costs remains non-recoverable.

Full details are available on our VAT Reclaim page.

Antravia helps

Antravia assists travel companies with:

• VAT classification for Dutch travel services
• TOMS margin analysis and mixed-itinerary treatment
• Dutch VAT registration and compliance
• Peppol and EU ViDA e-invoicing readiness
• DMC and MICE VAT structures
• reclaim feasibility for non-TOMS expenses
• preventing VAT leakage in multi-country programmes

Not based in the Netherlands but looking for Dutch VAT Reclaim? Click here

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Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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