VAT Rates for Bol.com Products: 21%, 9%, and 0% Explained

As a Bol.com seller, correctly applying VAT rates is one of the most important aspects of your accounting. The Netherlands has three different rates — 21%, 9%, and 0% — and applying the wrong rate can lead to back taxes and fines from the Dutch Tax Authority (Belastingdienst). In this article, we explain exactly which VAT rate applies when, which common mistakes to avoid, and how you can automate this process.

The Three VAT Rates in the Netherlands

21% — The Standard Rate

The standard VAT rate of 21% applies to most products and services in the Netherlands. As a Bol.com seller, this is the rate you will encounter most often. Examples include:

Electronics: phones, laptops, tablets, accessories
Clothing and footwear (with the exception of children’s clothing in some cases)
Household appliances: vacuum cleaners, coffee makers, blenders
Toys and games
Furniture and home decor
Sports and fitness equipment
Car parts and accessories
Jewelry and watches

This is the rate you should apply by default, unless a specific exception applies.

9% — The Reduced Rate

The reduced VAT rate of 9% applies to a select group of products that the government considers basic necessities or culturally valuable:

Food and beverages (non-alcoholic): all food items, including organic products, supplements classified as food, and non-alcoholic drinks
Books: both physical and digital books (e-books), including audiobooks
Newspapers and magazines: both physical and digital
Medicine: both prescription and over-the-counter medications
Medical devices: blood pressure monitors, thermometers, bandaging materials
Horticulture products: flowers, plants, flower bulbs, nursery products
Art: original artworks, antiques
Agricultural products: seeds, seed potatoes, animal feed

Note: not everything related to food falls under 9%. Alcoholic beverages always fall under the 21% rate. And cosmetics or personal care products (shampoo, soap) also fall under 21%, even if they are sometimes displayed near food products.

0% — The Zero Rate

The 0% rate applies in specific situations:

Intra-community supplies: when you deliver products to a VAT-registered buyer in another EU country. Think of B2B sales to Belgium or Germany where the buyer has a valid VAT number.
Exports outside the EU: deliveries to countries outside the European Union.
Certain services: some financial and medical services are exempt, but this is generally not relevant for Bol.com sellers.

Important: the 0% rate is different from a VAT exemption. With the 0% rate, you are still entitled to deduct input VAT on your purchases, whereas with an exemption, you are not.

VAT on Sales to Belgium via Bol.com

Many Dutch Bol.com sellers also sell to Belgium through the Belgian Bol.com platform. You need to account for special VAT rules in this case:

Thresholds and the OSS Scheme

Since July 1, 2021, the One-Stop-Shop (OSS) scheme applies to distance sales within the EU. If your total revenue from private customers in other EU countries exceeds 10,000 euros per year, you must remit VAT in the customer’s country.

This means you need to apply Belgian VAT rates for Belgian customers:

Standard: 21% (coincidentally the same as the Netherlands)
Reduced: 6% (lower than the Netherlands, applicable to books, food, etc.)

If you stay below the threshold, you may continue to apply Dutch rates.

Registration with the Tax Authority

You can register for the OSS scheme through the Dutch Tax Authority. You then file a quarterly return in which you report all EU sales by country. This saves you from having to register for VAT in each individual EU country.

Common VAT Mistakes When Selling on Bol.com

Mistake 1: Setting Everything to 21%

The most common mistake is to set all products to 21% VAT for convenience. If you sell books, food items, or other products eligible for the reduced rate, you end up remitting too much VAT. This costs you margins and makes your products unnecessarily more expensive.

Mistake 2: Incorrect Category Classification

Some products fall into a gray area. Is a cookbook food or a book? (Answer: a book, so 9%.) Is a protein shake a food item or a supplement? The Tax Authority applies strict rules and it is important to follow them correctly.

Mistake 3: Forgetting VAT on Shipping Costs

Shipping costs follow the VAT rate of the product. If you sell a book (9% VAT) with shipping charges, then those shipping charges are also subject to 9% VAT — not 21%.

Mistake 4: Not Accounting for Returns

When a product is returned, you must reverse the VAT through a credit invoice. If you forget this, you pay VAT on revenue you never actually earned.

How BolMoneybird Automatically Applies the Correct VAT Rate

Manually tracking VAT rates per product is time-consuming and error-prone, especially if you sell hundreds of products. BolMoneybird solves this with a smart three-layered VAT mapping system:

Layer 1: EAN Match

Every product on Bol.com has an EAN code (European Article Number, i.e., the barcode). BolMoneybird uses this EAN code to match the product against a product database and determine the correct VAT rate. This is the most reliable method.

Layer 2: Title Match

If no EAN match is available, BolMoneybird analyzes the product title. Through keyword recognition, it determines whether the product falls under the standard or reduced rate. Words such as “book,” “cookbook,” or “dietary supplement” are recognized and linked to the correct rate.

Layer 3: Default Rate

If none of the above methods produce a match, the default rate you configured is used. For most sellers, this is 21%.

Override VAT Rate Per Product

You can also manually set the VAT rate per product in BolMoneybird. This is useful for products in gray areas where you want to make the correct choice yourself.

Practical Example: VAT Calculation on a Bol.com Order

Suppose you sell the following products in a single order:

Product	Price	VAT Rate	VAT Amount	Price excl. VAT
Children’s book “The Gruffalo”	€14.99	9%	€1.24	€13.75
Wooden puzzle	€9.99	21%	€1.73	€8.26
Shipping for book	€1.99	9%	€0.16	€1.83
Shipping for puzzle	€1.99	21%	€0.35	€1.64
Total	€28.96		€3.48	€25.48

Notice that the shipping costs follow the VAT rate of the corresponding product. BolMoneybird handles these complex calculations entirely automatically.

Tips for Accurate VAT Administration

Review your product range: Go through your products and determine which VAT rate applies. Document this in an overview.
Stay on top of changes: VAT rates can change. The government periodically updates the list of products eligible for the reduced rate.
Retain your invoices: You are legally required to keep your sales invoices for a minimum of 7 years.
Automate where possible: Use a tool like BolMoneybird to prevent human errors and keep your VAT administration always up to date.
Consult an accountant: When in doubt about a VAT rate, it is always wise to consult an accountant or tax advisor.

Conclusion

Correctly applying VAT rates is essential for every Bol.com seller. The consequences of errors can be severe: back taxes, fines, and inaccurate records. By automating your VAT administration with BolMoneybird, you prevent these issues. The smart VAT mapping ensures that every product automatically receives the correct rate, without you having to check it yourself. Try BolMoneybird and experience how easy accurate VAT administration can be.