Back

VAT Calculator for Photographers

Which VAT rate applies to your shoot, photobook, workshop or licence? Calculate excl/incl with small business exemption.

Country

What are you selling?

Amount in euros Need help? Calculate your rate →

I use the KOR scheme Small Business Scheme, revenue below €20,000/year

Rates last verified on 2026-10-01. Official sources: Belastingdienst.nl · FOD Financiën.

VAT for photographers in the Netherlands

Three rates

The Netherlands has 21% (standard), 9% (books, food, bicycles, culture) and 0% (export, reverse charge). For photographers, 21% covers almost everything. 9% applies to photobooks, including a wedding book made for a single client. 0% is international sales.

When does a photobook qualify as a book?

The Belastingdienst requires it to be recognisable as a book: size, content and binding count. ISBN and print run are not required. A photobook with a reportage, for example of a wedding, falls under 9%, even as a one-off book for a single client. The same goes for an album in which you mount the photos yourself. Only an empty photo album falls under 21%.

Selling abroad

EU business: reverse charge, 0% on invoice, mention "BTW verlegd" + client EU VAT number. Report in box 3b, plus the EC sales list (Opgaaf ICP).
Outside EU business: no Dutch VAT, the service is taxed in the client country. You do not report it in your return.
Private client, inside or outside the EU: a photo session usually stays at 21% Dutch VAT. The €10,000 annual threshold only applies to goods you ship to private buyers in other EU countries, such as prints, and to digital services delivered automatically. Above it, you charge the client country VAT through the OSS scheme.

KOR: Small Business Scheme

Expecting less than €20,000 revenue per year? You can apply for the KOR scheme and stop charging or remitting VAT. You also lose the right to deduct VAT on business purchases. Mostly useful for part-time photographers or starting sole traders. Your application must arrive at least four weeks before the start date, and you join from the start of a quarter. If you go over €20,000 in a year, you must deregister immediately. After deregistering, you cannot rejoin for the rest of that year and the year after.

CRKBO: exempting workshops

Workshops fall under 21%. The CRKBO exemption only covers vocational training, such as a course for (aspiring) professional photographers. Hobby courses stay at 21%, even with a registration. For your own courses you need the Register Instellingen. Registration costs €100 and the first audit €865, about €1,000 in the first year. After that you pay €50 per year, and after four years a new audit of €676 follows (amounts excl. VAT). Exemption also means here: no VAT charged, no VAT deducted on course costs.

Disclaimer

This tool is a helper, not tax advice. Edge cases exist (mixed supplies, passed-through travel costs, outsourced work). In doubt? Ask your bookkeeper or call the Belastingdienst. Rates are updated when they change.

VAT for photographers in Belgium

Three rates

Belgium has 21% (standard), 6% (books, food, water, culture) and 0% (export, reverse charge). There is also 12% for specific categories, but practically not relevant for photographers. 21% is the standard rate for almost everything. 6% only for real books. 0% for international sales.

When does a photobook qualify as a book?

The FOD Financiën looks at the form: printed work, bound or stapled, in a fixed run, intended for sale. ISBN not required but makes qualification easier. A one-off album for a single client with loose pages does not count as a book and falls under 21%.

Selling abroad

EU business: reverse charge, 0% on invoice, mention "BTW verlegd / Reverse charge" + client EU VAT number. Report in box 44 + intra-Community statement.
Outside EU business: no Belgian VAT, the service is taxed in the client country. Report in box 47.
Private client, inside or outside the EU: a photo session usually stays at 21% Belgian VAT. The €10,000 annual threshold only applies to goods you ship to private buyers in other EU countries, such as prints, and to digital services delivered automatically. Above it, you charge the client country VAT through the OSS scheme (Union scheme, via Intervat).

KMO: Small Business Scheme

Expecting less than €25,000 revenue per year? You can apply for the KMO exemption scheme and stop charging or remitting VAT. You also lose the right to deduct VAT on business purchases. Mostly useful for part-time photographers or starting self-employed. Apply with form 604A (when starting) or 604B (if you are already VAT-registered). If you exceed the threshold by no more than 10% in a year, you may keep the scheme until the end of that year. If you exceed it by more than 10%, you move to the normal scheme immediately.

Article 44: education exemption

Workshops fall under 21%, unless you qualify for the exemption under article 44 §2 4° BTW Code (school or university education, professional training by recognised institutions, private lessons by teachers). Workshops for hobby photographers do not qualify and stay at 21%. Exemption means: no VAT charged, no VAT deducted on costs. Always verify with your accountant or FOD Financiën, the conditions are strict.

Disclaimer

This tool is a helper, not tax advice. Edge cases exist (mixed supplies, passed-through travel costs, outsourced work, regional differences). In doubt? Ask your bookkeeper or contact the FOD Financiën. Rates are updated when they change.

Premium

Photography Price Calculator

Get a fair advised rate in two minutes.

Try free

VAT Calculator for Photographers: how it works

This VAT calculator helps you figure out which rate applies to your photography service or product, and converts amounts between excluding and including VAT in seconds. Use it when quoting a client, issuing an invoice, or checking whether the small business exemption (KOR) affects your pricing. Pick your rate, enter the amount, done.

Which VAT rate applies to photographers?

Most photography services in the Netherlands fall under the standard 21% VAT rate. That covers shoots, portrait sessions, product photography, and image licences. Photobooks fall under the reduced 9% rate, including a one-off book documenting an event such as a wedding; only an empty photo album falls under 21%.

Workshops and training can be VAT-exempt if they meet specific educational criteria, but that exemption does not apply automatically. If you shoot for a business client outside the EU, you do not add Dutch VAT to the invoice because the service is taxed in the client's country. The calculator covers these scenarios so you can check quickly.

Small business exemption: when do you charge no VAT?

The Dutch small business exemption (KOR) lets you operate VAT-free if your annual turnover stays below 20,000 euros. You invoice without VAT and in principle skip the quarterly VAT return. The trade-off is that you cannot reclaim input VAT on your purchases.

The calculator shows what a price looks like under the KOR, so you can compare your rates with photographers who do charge VAT. If you want to see how this affects your overall pricing, the Photography Price Calculator helps you work out a solid day or hourly rate.

Frequently asked questions

Do I charge 21% or 9% VAT on a photography shoot?

Photography services are taxed at 21% VAT in the Netherlands. The 9% rate applies to specific goods and services such as food and printed books, not to photography as a service.

How does VAT work when I shoot for a client abroad?

For a business client in another EU country, VAT is reverse-charged to the client and you invoice at 0%, adding a note that VAT has been shifted. For a private individual in the EU, Dutch VAT usually applies unless the client is in a country where specific distance-selling rules kick in.

What do I write on an invoice if I use the small business exemption?

State on the invoice that you operate under the Dutch small business exemption (kleineondernemersregeling) and that no VAT is charged. You do not need to include a VAT number or a VAT line on the invoice.