Rekenbox · 2026
VAT rounding difference: per line or total
Compare VAT rounded per good or service with VAT rounded on the total.- Amount excluding VAT
- €55.92
- Gross with per-entry rounding
- €67.68
- Gross with total rounding
- €67.66
Rounding per good or service
| Entry | Net (€) | Rounded VAT (€) |
|---|---|---|
| 1 | 13.98 | 2.94 |
| 2 | 13.98 | 2.94 |
| 3 | 13.98 | 2.94 |
| 4 | 13.98 | 2.94 |
Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- Enter one net amount in cents per supplied good or service. All entries use the same rate. Compare mixed rates separately.
- The Dutch Tax Administration permits both rounding methods. Use one method consistently; do not switch to choose the lowest amount. This is not a VAT return calculation.
- Belastingdienst — Btw-bedrag afronden (2026-09-05)
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How this tool works
A VAT difference can result from rounding each supplied good or service or rounding only on the total. Enter one net amount per good or service and choose the rate for all entries. See both VAT amounts, their difference and both gross totals. Compare each rate group separately when rates are mixed. This comparison explains only this rounding effect; discounts, other taxable bases or input errors can also cause differences.
Common questions
Can I choose whichever VAT amount is lower?
The Dutch Tax Administration permits both methods but requires consistent use of one approach. Do not switch between invoices to obtain the lowest amount. The source linked to this tool explains the rule.
Is this the same as rounding a VAT return?
No. This tool compares invoice amounts in cents. VAT returns have separate whole-euro rounding rules. This tool also does not check mixed VAT rates in a single calculation.
Which details do you need?
- VAT rate for these entries
- Goods or services
Limits of this tool
- Enter one net amount in cents per supplied good or service. All entries use the same rate. Compare mixed rates separately.
- The Dutch Tax Administration permits both rounding methods. Use one method consistently; do not switch to choose the lowest amount. This is not a VAT return calculation.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — Btw-bedrag afronden · calculation source checked 2026-09-05
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-05. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.