For some courses, you can choose VAT exemption. This means the training will be invoiced without 21% VAT. The exemption applies only to recognised vocational training programmes that fall under official supervision by organisations such as ILT, OPITO, GWO, or NOGEPA.
Choose VAT exemption if you are taking the course for professional purposes or as a private individual without VAT deduction rights.
Choose including VAT if you are booking on behalf of a company that can reclaim VAT from the Dutch Tax and Customs Administration.
Your invoice will then state:
“Exempt from VAT under Article 11, paragraph 1, section o of the Dutch VAT Act 1968.”