---
title: "VAT Setup"
space: "ERPNext"
url: "https://www.prilk.com/docs/erpnext/vat-setup"
updated: "2026-05-15"
---

## 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):

1. The **Item's Tax Template** (most specific — useful for items always exempt or always reverse-charge)
2. The **Customer / Supplier Tax Category** (for special cases — foreign B2B, exempt customer)
3. The Item's **Item Group Tax Template**
4. 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](/docs/erpnext/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.