BTW codes explained
Which code to use on each line, and where it ends up.
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.
| Code | Name | Use it for |
|---|---|---|
| BTW21 | BTW 21% | Most goods and services |
| BTW9 | BTW 9% | Food, books, some services such as hairdressing |
| BTW0 | BTW 0% | Exports, intra-EU supplies |
| VRIJGESTELD | Exempt | Medical care, education, financial services |
| VERLEGD | Reverse charge | Supplies where your customer accounts for the BTW |
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