Which rubriek does an invoice go in?
For each invoice you choose where the supplier is established (the Netherlands, another EU
country, or outside the EU) and how it was billed. That decides which fields
(rubrieken) of the Dutch VAT return, the
btw-aangifte or aangifte omzetbelasting, the
invoice ends up in:
| Invoice |
Reported in |
Deducted in |
| Dutch supplier, Dutch VAT on the invoice |
nothing |
5b |
| Dutch supplier, VAT reverse-charged (btw verlegd) |
2a |
5b |
| EU supplier, service or goods without VAT (reverse charge) |
4b |
5b |
| Non-EU supplier, service without Dutch VAT (reverse charge) |
4a |
5b |
| Non-EU goods, import VAT paid to customs or the carrier |
nothing |
5b |
| Non-EU goods under an article 23 permit |
4a |
5b |
| Foreign VAT or sales tax (hotel, restaurant, travel abroad) |
nothing |
nothing |
| Dutch VAT charged by a supplier with no Dutch establishment |
4a or 4b |
5b for the self-assessed VAT only |
The share deducted in 5b follows the "Used for" choice: fully business, a business
percentage, or nothing (restaurant food and drink, private or exempt use). With the
kleineondernemersregeling (KOR) switched on nothing is deducted, and
reverse-charged VAT is still owed.
Amounts are summed per rubriek in exact cents and then rounded to whole euros, by default in
your favour (VAT owed down, VAT deducted up).
What the calculator does not cover
The year-end private-use calculation for rubriek 1d (enter the outcome yourself under
Turnover), the €227 limit on business gifts, revision of deducted VAT on investment goods,
and currency conversion (enter amounts in euros).
Your invoices are stored in this browser's localStorage and are not sent anywhere. Use
Export and Import to move them or back them up.