VAT rates for Dutch events

Which VAT rate applies to selling food and drinks at your event in Belgium?

The Netherlands applies different VAT rates to the sale of food and beverages (F&B), depending on the type of product and how it is sold. At events such as festivals, pop-up bars, summer terraces, and sporting events, these rates can vary between 9% and 21%.

Please note: VAT rates in Belgium and the Netherlands differ. Click here for an explanation of VAT rates in Belgium.

Standard VAT rate of 21%

The standard VAT rate in the Netherlands is 21%. This rate applies to all alcoholic beverages such as beer, wine, spirits, and cocktails. Ready-to-eat products like chips, candy, and packaged snacks also fall under the 21% rate. Furthermore, this rate applies to all food items sold, unless a reduced rate is applicable.

Reduced VAT rate of 9%

A reduced VAT rate of 9% applies to basic food products and non-alcoholic beverages. This includes items like sandwiches, salads, soft drinks, and coffee to-go. This rate also applies to meals prepared on-site and consumed immediately, such as hot meals at a festival or from a food truck.

Mixed drinks

Mixed drinks are beverages that combine alcoholic and non-alcoholic components. If the individual drinks are also available separately and the selling price of the mixed drink equals the sum of the individual drinks, the VAT rates may be applied separately: 21% VAT for the alcoholic component and 9% VAT for the non-alcoholic component. If the mixed drink does not meet these conditions, the entire amount is taxed at the 21% rate, unless the mixed drink has an alcohol content of 1.2% or less.

Set the correct VAT rate for each product on your price list(s)

When creating your price list(s) in the Beyond Ordering dashboard, you can set the price (incl. VAT) and the applicable VAT percentage for each product. Apply the above rules strictly. This ensures that the information is immediately and correctly reflected in your reports, preventing any unpleasant surprises during an audit.