Algemene Bestedingsbelasting (ABB) – Businesses

There are different Algemene Bestedingsbelasting (ABB) rates for services and deliveries. For example, you will need to pay ABB if you eat at a restaurant or import a car.

When will I encounter ABB?

ABB will be due in three cases:

  • Importing goods
  • Delivery of goods by a local manufacturer
  • Provision of services

ABB exemptions apply in a number of industries and for a number of activities. You will not charge ABB in this case. You can learn more about this on the ABB exemptions page.


Goods and services subject to taxes may not be offered without ABB, for example, on menus and contracts.