What should I do if the VAT has been transferred to me or the expenditure is exempt from VAT?
Shifted VAT
As an entrepreneur you are responsible to pay the VAT in this case. This VAT will be refunded with the same VAT return. In practice, these two cancel each other out, which means that it is registered in the accounts, but has no consequences in the payment of your turnover tax. Please indicate with the expenditure that the VAT has been transferred to you. Take the same VAT percentage at the time of purchase as if the VAT had not been shifted. By this we mean the VAT percentage that would be used in the Netherlands. In general this is 21%. In addition, there are a number of exceptions where the VAT is not refunded to you. For example, if you are exempt from VAT as an entrepreneur. Read more about this on the site of the Tax and Customs Administration (Dutch only).
Exempt from VAT
Exempt from VAT means in practice that it is 0%. So select this VAT percentage as soon as you enter an item of expenditure.