BTW codes explained

Which code to use on each line, and where it ends up.

Updated 3 November 2026 · Plain 0.110.0

Every invoice, bill and credit note line has a BTW code. The code decides how much BTW is charged and where the line goes on your BTW return.

CodeNameUse it for
BTW21BTW 21%Most goods and services
BTW9BTW 9%Food, books, some services such as hairdressing
BTW0BTW 0%Exports, intra-EU supplies
VRIJGESTELDExemptMedical care, education, financial services
VERLEGDReverse chargeSupplies where your customer accounts for the BTW