VAT (BTW) Setup
ERPNext handles Dutch BTW automatically once configured. On NL-localised sites (managed by Prilk or installed with erpnext_netherlands), the standard BTW setup is pre-configured. This page is about what's already there and how to adjust for special cases.
What's pre-configured
When the Dutch chart of accounts is loaded:
| Account | Use |
|---|---|
| BTW te Vorderen (21%) | Input VAT — you can reclaim from the Belastingdienst |
| BTW te Vorderen (9%) | Input VAT, low rate |
| BTW te Betalen (21%) | Output VAT — you owe the Belastingdienst |
| BTW te Betalen (9%) | Output VAT, low rate |
| BTW Verlegd | Reverse charge (intra-EU services, construction) |
Sales Taxes and Charges Templates and Purchase Taxes and Charges Templates are pre-configured to route to these accounts based on the customer's / supplier's territory and the item's category.
How BTW is decided per invoice
ERPNext picks the right tax template based on (in order of specificity):
- The Item's Tax Template (most specific — useful for items always exempt or always reverse-charge)
- The Customer / Supplier Tax Category (for special cases — foreign B2B, exempt customer)
- The Item's Item Group Tax Template
- The default Sales / Purchase Taxes and Charges Template
For most invoices, the default Template handles things correctly. You only need to override when there's a special case.
Common BTW scenarios
| Scenario | How it's handled |
|---|---|
| Sales to NL business / consumer | Default 21% (or 9% for low-rate items) Output VAT |
| Sales to EU B2B with valid BTW number | 0% BTW with reverse-charge mention. Customer's Tax Category = "Intra-Community" |
| Sales to non-EU | 0% BTW (export). Customer's Tax Category = "Export" |
| Construction services | Reverse-charge applies. Set up Tax Category accordingly |
| Medical, education, financial | Exempt (no BTW). Item-level Tax Template set to "Exempt" |
Adjusting a customer or supplier
Set their Tax Category on the master record:
- Domestic (default — 21% / 9%)
- Intra-Community (EU B2B reverse charge)
- Export (outside EU)
- Exempt
Once set, all their invoices use the right BTW automatically.
BTW Return
To submit your quarterly BTW Aangifte, see VAT Return — the report aggregates all the BTW from invoices and journal entries in the period.
Outside the standard rates?
For special cases (Margin scheme, Small business exemption KOR, custom rates), additional Tax Templates can be configured. Talk to Prilk support for non-standard scenarios — getting BTW wrong has tax consequences.