Accounting that understands your sector.

Accounting for carpenters

For private customers you normally charge 21% VAT (btw). If you work as a subcontractor for a contractor, you usually reverse-charge the VAT (btw verlegd). For certain insulation work on homes more than two years old, 9% applies to labour.

Accounting for contractors

If you work as a subcontractor for another contractor, the VAT is usually reverse-charged (btw verlegd). For private customers you normally charge 21%, and certain work on homes more than two years old is charged at 9%.

Accounting for electricians

If you work as a subcontractor for a contractor or installer, you usually reverse-charge the VAT (btw verlegd). For private customers you normally charge 21%, and installing solar panels on homes has been zero-rated since 2023.

Accounting for furniture makers

Furniture and custom work are subject to 21% VAT (btw). If you ask for a deposit, the VAT on that amount is already due when you receive it.

Accounting for landscape gardeners

Garden landscaping and maintenance are normally subject to 21% VAT (btw). If you supply plants, 9% may apply to that supply. We make sure your quotes and invoices contain the right rates.

Accounting for painters

For painting homes more than two years old, the reduced rate of 9% applies to labour; paint and materials are charged at 21%. If you work as a subcontractor, you usually reverse-charge the VAT (btw verlegd).

Accounting for plasterers

For plastering homes more than two years old, 9% applies to labour; materials are charged at 21%. When subcontracting for a contractor, you usually reverse-charge the VAT (btw verlegd).

Accounting for plumbers

For private customers you normally charge 21% VAT (btw). If you work as a subcontractor in construction, you usually reverse-charge the VAT (btw verlegd) to the contractor.

Accounting for upholsterers

Upholstery and floor laying are normally subject to 21% VAT. If you work as a subcontractor in construction, the VAT may be reverse-charged (btw verlegd).

Accounting for dentists

Dental care is exempt from VAT (btw). Certain cosmetic treatments and the supply of products may be subject to VAT; we assess that for each treatment.

Accounting for doctors

Medical care provided by BIG-registered doctors is exempt from VAT (btw). Services that are not medical care, such as certain medical examinations or cosmetic treatments, may be subject to VAT.

Accounting for healthcare professionals

Care provided by BIG-registered or otherwise recognised healthcare providers is normally exempt from VAT. Whether that applies to you depends on your profession and registration; we assess it case by case.

Accounting for physiotherapists

Physiotherapy by a BIG-registered physiotherapist is exempt from VAT (btw). If you sell products or non-medical services, such as sports massage or gym memberships, VAT may apply to those.

Accounting for psychologists

Treatments by BIG-registered psychologists and psychotherapists are normally exempt from VAT (btw). Coaching, training or other non-medical services may be subject to VAT.

Accounting for artists

The supply of a work of art by the artist themselves falls under the reduced VAT (btw) rate of 9%. Commissions, workshops and other services are often charged at 21%.

Accounting for designers

Design work is subject to 21% VAT. For business clients in other EU countries, the VAT is usually reverse-charged, which must also be included in your EC Sales List (opgaaf ICP).

Accounting for dropshippers

If you sell to consumers in other EU countries above the EU threshold, you charge the VAT of the customer's country and declare it through the OSS scheme. For goods from outside the EU, import and the IOSS scheme also come into play.

Accounting for e-commerce businesses

You charge 21% or 9% VAT (btw), depending on your products. If you sell to consumers in other EU countries above the EU threshold, the VAT rate of the customer's country applies via the OSS scheme.

Accounting for interior designers

Interior design advice is subject to 21% VAT (btw). If you resell products to clients, you charge VAT on those too and record the purchase as a cost with deductible input VAT (voorbelasting).

Accounting for online marketers

Your services are subject to 21% VAT. Advertising costs from Google and Meta often come from Ireland and are invoiced with reverse-charge VAT (btw verlegd), which you must process in your own return.

Accounting for online shops

You charge 21% or 9% VAT (btw), depending on your products. If you sell to consumers in other EU countries above the EU threshold, you charge the rate of the customer's country via OSS.

Accounting for photographers

Photography commissions are usually charged at 21%. The supply of original art photographs by the maker, in a limited and signed edition, may fall under 9%.

Accounting for bakers

Bread and pastries fall under the reduced rate of 9%. If you also sell non-food items or coffee to drink on the premises, different rules sometimes apply.

Accounting for car dealers and garages

When you sell used cars that you bought without VAT, you often apply the margin scheme (margeregeling) and only pay VAT on your profit margin. Workshop services are charged at 21%.

Accounting for hospitality businesses

Food and non-alcoholic drinks are charged at 9% VAT (btw), alcoholic drinks at 21%. Your till must split these rates correctly; we check that.

Accounting for restaurants

Meals and non-alcoholic drinks are charged at 9% VAT (btw), alcoholic drinks at 21%. Delivery and takeaway are often charged at the same rates as in the restaurant.

Accounting for coaches

Coaching is usually subject to 21% VAT (btw). Vocational training by a CRKBO-registered institution or teacher may be exempt; we assess whether that applies to your services for each offering.

Accounting for lawyers

Legal services are subject to the standard VAT (btw) rate of 21%. For services to foreign businesses, the VAT may be reverse-charged (btw verlegd).

Accounting for recruiters

Recruitment and selection are subject to 21% VAT (btw). If you hire out staff, additional rules apply, such as the registration requirement for providing workers to third parties.

Accounting for beauticians

Beauty treatments are normally subject to 21% VAT (btw), as are the products you sell. Certain medical treatments by recognised healthcare providers may be exempt.

Accounting for cleaners

Commercial cleaning is normally subject to 21%. A reduced rate may apply to certain cleaning of homes, and a reverse-charge arrangement sometimes applies to subcontracting; we assess what applies for each assignment.

Accounting for hairdressers

Hairdressing services such as cutting and colouring fall under the reduced rate of 9%. The care products you sell are charged at 21%.

Accounting for tutors

Whether you charge VAT depends on the type of education and your registration. Certain education, such as tutoring by CRKBO-registered providers, may be exempt; homework support does not always qualify. We assess what you offer.

Accounting for window cleaners

Window cleaning is normally subject to 21% VAT (btw). If you work as a subcontractor for a cleaning company, a reverse-charge arrangement may apply to certain work; we assess that for each assignment.

Accounting for driving schools

Driving lessons are subject to 21% VAT (btw). Exam fees you pay to the CBR (the Dutch driving test authority) on behalf of a pupil can stay outside VAT as a disbursement (doorlopende post), provided you invoice them correctly.

Accounting for taxi drivers

Passenger transport by taxi falls under the reduced VAT (btw) rate of 9%. Platforms such as Uber charge their commission under their own VAT rules, which we process correctly.