I.	the supplying of goods,

II.	the rendering of services,
III.	the acquisition of goods by businesses (since 1 January 1993),
IV.	the importation of goods.

The supplying of goods and services
The term "supplying of goods" (goods are all physical objects, but also include electricity, heating, cooling, etc.) is given a broad interpretation. For example, for VAT purposes the following activities are considered as the supplying of goods:
·the transfer of ownership of goods under an agreement;
·the transfer of goods on the basis of a hire purchase agreement;
·the delivery of goods by a manufacturer who has manufactured the goods from materials provided by the consumer;
·the private use of goods by a business;
·the self-supply of goods, if the goods are involved in exempt transactions for which prepaid tax cannot be deducted, or is only partly deductible.
Services are defined as all activities performed for a remuneration that are not classed as the supplying of goods.
Location of deliveries and services
Although the difference between the supplying of goods and the rendering of services is usually a purely theoretical one, there is a valid reason for distinguishing between them with regard to location. Transactions are subject to the conditions and rates applicable at the location concerned. The location at which the goods are supplied is defined as the location of the goods at the time of supply. An exception is made for goods transported in connection with the supply; in such cases the location of supply is the location at which the transportation began. Another exception is made for a series of supplies of imported goods; in such cases the location of all the supplies is the Netherlands.
The location at which services are rendered is generally deemed to be the place of residence or of establishment of the person supplying the services. However there is a separate regulation for certain services: for example for services involving copyrights and advertising, advice, information, banking, insurance and the services of employment agencies etc., the location at which the services are rendered is the place of establishment of the person to whom the services are rendered. Services involving immovable property are rendered at the location of the property.

6.3. Exemptions
Several types of transactions are exempt from VAT. An exemption means that tax for the transactions should not be charged, and that prepaid VAT attributable to those transactions cannot be deducted. Exemptions are applicable to transactions such as:
·the transfer or rental of immovable property, with certain exceptions. For example, the delivery of newly-built property until two years after it is first used, and property when the supplier and recipient have opted for taxable delivery are taxable; however the possibility to opt for taxation is restricted to situations in which the property is used for (almost) wholly taxable purposes;
·medical services;
·services provided by educational establishments;
·social-cultural services;
·most services performed by banks;
·insurance transactions;
·non-commercial activities by public radio and television broadcasting organisations;
·postal services;
·burials/cremations;
·sports (not entrance fees);
·the services of composers, writers and journalists.

6.4. Special arrangements for small businesses (persons) and the agricultural sector
Small businesses run by persons enjoy a tax reduction. If the VAT to be paid after the deduction of prepaid VAT is less than NLG 4,150 then a reduction is granted of (NLG 4,150 minus the VAT due) x 2.5. If a small business consequently does not have to pay any VAT to the authorities then it can, on request, be relieved of the obligation to keep an administration.
For the agricultural sector, i.e. arable farming, cattle breeding, and horticulture, a special provision is applicable which is designed to exclude the agricultural sector from the VAT system entirely. Farmers do not charge VAT and do not have the right to deduct the prepaid VAT. The purchasers of agricultural products from these farmers receive a fixed prepaid VAT deduction of 4.8%. If the tax prepaid by the farmer is more than 4.8% of the value of his sales then this special provision would put him or his customers at a disadvantage; in such cases the farmer may then opt for the usual statutory regulation.

6.5. Tax rates
The general rate is 17.5%. A reduced rate of 6% is applicable to the supply, import, and acquisition of goods and services mentioned in Annex 1 to the VAT-act. The reduced rate is in the main applicable to foodstuffs and medicines. Other goods and services subject to the lower rate include water, art, books, newspapers and magazines, materials required by the visually handicapped, artificial limbs, certain goods and services for agricultural use, passenger transport, hotel accommodation and entrance fees for museums, cinemas, sport events, amusement-parks, zoos and circus and some labour intensive services. The zero rate is intended primarily for exported goods, seagoing vessels and aircraft used for international transport, gold destined for central banks, and any activities which may take place within bonded warehouses or their equivalent. There is also a zero rate for goods, which are transported to another EU member state on which VAT is levied, because of the acquisition in that member state.

6.6. The new VAT system in the single European market
The single European market was completed on 1 January 1993. From this date goods, persons, services and capital may be moved freely within the EU. The transitional arrangements applicable after this date, for which the 1968 Turnover Tax Act of the Netherlands has been amended, contain the following main points.

I.

For private persons buying goods in another member state VAT is levied in the country in which the goods are bought (the principle of the country of origin). The exemption on exports from the member state and the obligation to pay VAT on the goods on arrival in the Netherlands are then not applicable.

II.	For trade in goods between businesses in member states VAT is levied in the member state to which the goods are transported (the principle of the country of destination) at the rates and under the conditions of that member state. The business supplying the goods applies the zero rate. The business receiving the goods submits a tax return with regard to the goods purchased in another member state. (This transitional arrangement is applicable until the date on which transactions became subject to the country of origin principle).
III.	The principle of the country of destination is also applicable to intracommunity deliveries to exempted parties, farmers falling under a lump-sum compensation scheme, and legal entities not liable for taxation (authorities), unless the total value of the goods purchased exceeds the threshold of NLG 23,000 (ECU 10,000)
IV.	For mail order transactions or teleshopping involving private persons, exempted businesses, legal entities not liable for taxation, and farmers entitled to a lump-sum compensation scheme a similar provision to that referred to in point III is applicable, but with a threshold of NLG 230,000 (ECU 100,000).
V.	The principle of the country of destination is always applicable to the purchase of new, or almost new, motor cars by private persons or businesses in another member state..
VI.	Every business making intracommunity deliveries to another member state must submit regular notifications with regard the deliveries subject to taxation in that member state (known as the listing requirement). The business will be required to supply further details if this is necessary for intracommunity checks on the levying of VAT.
VII.	Since border controls within the EU for tax purposes have been discontinued the levying of VAT on imports and the zero rate for exports will be applicable only to goods outside the EU.

Imports
Imports are confined to the bringing into free circulation in the Netherlands of goods from countries outside the EU. The rates to be applied are the same as those applicable to supplies of foods in the Netherlands. VAT will be levied either in the same way as import duties or, after the appropriate licence has been granted, in accordance with the deferred payment system.
In the first situation the customs procedure is applicable. This means that the tax due must be paid by the declarant when submitting an import declaration, or that security must be provided for this purpose. In the second situation the tax due is collected from the business for which the goods are destined. The time of payment is then deferred until the time at which the business must submit the periodic domestic VAT tax return. In such cases the time of payment is coincident with the right to deduct the same tax.
There are exemptions for imports, but these do not affect the right to the deduction of VAT on input.

6.7. Tax returns and assessments
The period to which returns relate may be monthly, quarterly, or annually, depending on the amount of VAT due. Almost all VAT returns are prepared and dispatched by a computerised system. The system checks that the forms are returned and the amounts in question are paid in good time. The return must be submitted within one month of the end of the period to which it relates. The tax owed must also be paid within this period. Returns for which no tax is due, or a refund is requested, should be submitted within one month.
A significant percentage of retrospective assessments is the result of returns being submitted too late, or the associated payment not being made in good time. As mentioned above these are monitored by a computer system, which automatically prepares a retrospective assessment if a payment is not made, or a return is not submitted in good time. The system uses information from returns relating to previous periods to determine the amount of the assessment for the period in question.
In addition to assessments resulting from the failure to file a return or pay the tax owed in good time, retrospective assessments are also issued if checks reveal that too little VAT has been paid. It is possible to object and appeal against retrospective assessments; however this does not suspend the obligation to pay the tax deemed to be payable.

Petrol

per 1000 l

NLG 26.07

Medium oils	per 1000 l	NLG 28.56
Diesel oil and the like	per 1000 l	NLG 28.76
Heavy fuel oil	per 1000 kg	NLG 33.57
Coal	per 1000 kg	NLG 24.28
LPG	per 1000 kg	NLG 34.34
Natural gas
0 - 10 mln. m3 > 10 mln. m3	per 1000 m3per 1000 m3	NLG 22.40NLG 14.60

Exemptions
All usage other than as fuel is exempt.

7.2. Tax on groundwater
Groundwater tax is levied on the extraction of sweet groundwater. This tax has been levied since 1 January 1995. The tax revenue is estimated at approximately NLG 360 million for 2000.
Taxable persons
The tax is levied on the proprietors of the establishments extracting groundwater. These are, for example, the manufacturers of drinking water, farmers, and industries that use groundwater.
Rates
For drinking water companies the rate is NLG 0.3530 per m; for others the rate is NLG 0.2634 per m. Rebates are applied for infiltrated water.
Exemptions
Exemptions are applicable under certain conditions, for example in case of extraction of groundwater for draining a building site, as well as test-extractions, extraction for use for sprinkling and irrigating land and extraction needed to clean groundwater.

7.3. Tax on tap water
The tax on tap water is levied on the deliverance of tap water to a maximum 300 cubic meters per year. The tax revenue is estimated at NLG 215 million for 2000.
Taxable persons
The tax is levied on the tap watercompanies.
Rates
The rate is NLG 0.285 per m.
7.4. Tax on tap water
The tax on tap water is levied on the deliverance of tap water to a maximum 300 cubic meters per year. The tax revenue is estimated at NLG 215 million for 2000.
Taxable persons
The tax is levied on the tap watercompanies.
Rates
The rate is NLG 0.285 per m.

7.5. Regulatory energy tax
The regulatory energy tax is levied on the consumption of natural gas, electricity and mineral oil products when used as substitutes for gas by domestic users or commercial establishments. The tax revenue is estimated at NLG 4,208 million for 2000. The revenues are returned to domestic users and business by way of reductions in other taxes.

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