Guide
Event deposits and VAT in the Netherlands
Which Dutch VAT rates apply to the parts of an event booking, and when the VAT on a deposit is due, each statement linked to the Belastingdienst page it comes from.
This is general information, not tax advice. Last checked .
Rates
Which VAT rates apply
The Belastingdienst, the Dutch tax administration, publishes the rates. Each statement below links the page it comes from.
- The general VAT rate is 21%.Source: Belastingdienst, Tarieven en vrijstellingen (opens in a new tab)
- Food and non-alcoholic drinks in hospitality (horeca) businesses fall under the 9% rate.Source: Belastingdienst, Btw-tarief voedingsmiddelen (opens in a new tab)
- Alcoholic drinks fall under the 21% rate, also when you charge an all-in price for food and drink.Source: Belastingdienst, Btw-tarief dranken (opens in a new tab)
- From 1 January 2026, short-term accommodation (logies) in hotels, guesthouses and holiday businesses falls under the 21% rate. This also applies when a client paid in 2025 for accommodation in 2026 or later.Source: Belastingdienst, Btw-tarief logies (opens in a new tab)
Deposits
When the VAT on a deposit is due
Under the invoice system (factuurstelsel), it depends on whether the contract requires the advance payment.
- If the contract requires an advance payment, issue an invoice before the amount falls due, and declare the VAT in the return period in which the invoice date falls.Source: Belastingdienst, Factuurstelsel (opens in a new tab)
- If the client pays in advance without being required to, you owe the VAT as soon as you receive the advance payment.Source: Belastingdienst, Factuurstelsel (opens in a new tab)
Not covered
What this page does not cover
The rate for hiring a meeting room or an event space is not covered here: we found no Belastingdienst page that states it. Ask your tax adviser, and check the Belastingdienst pages above before you rely on them.
In AirPlate AI
What AirPlate AI does, and what it leaves to you
- The deposit is a percentage of the booking total including VAT, paid to the venue's own Stripe account.
- Offers show the subtotal, the VAT and the total.
- AirPlate AI does not pick the Dutch rate for each line: the rate on each line is the one in your catalogue.
- AirPlate AI does not invoice your clients: issue the deposit invoice from your own accounting system.