Vatbaar

Vatbaar is a Dutch adjective meaning “liable to” or “susceptible to.” It is used to indicate that someone or something falls under a particular regulation, obligation, or condition. In tax and accounting language, it most often refers to value-added tax (BTW). When something is vatbaar it means VAT is due on the transaction; common expressions are vatbaar voor de BTW or BTW-plichtig. By contrast, vrijgesteld van BTW or niet vatbaar voor BTW are used for exemptions or non-liability. The concept is central in the classification of goods and services for VAT, and the determination of whether the supplier must charge VAT and at what rate.

In legal and administrative texts, vatbaar can also describe susceptibility to other regulations or charges, although this usage is less frequent than the tax sense. The word is typically used in formal language by accountants, lawyers, and public authorities.

The term is formed with the suffix -baar, which denotes capability, liability, or susceptibility. It is related to other Dutch -baar adjectives such as haalbaar (feasible) and zichtbaar (visible).