VAT rates for passenger transportation services:
- Reduced tax rate: 9%
- Input tax rate: 21%
Most of the times, just one refuel is sufficient to generate enough input VAT that leads to a VAT credit as result of the VAT return.
The time period for filing the tax return depends on the turnover in the Netherlands: Either yearly or quaterly
- The Reverse Charge mechanism is applicable only when the service recepient is a Dutch company.