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Veterinarians. You care for the animal, we care for the figures.

For veterinary practices for pets, farm animals and horses, and for locums, from 1 to 25 people. VAT on treatment and medicines, the stock, your staff and perhaps an offer from a chain: Alvelion handles the accounting around it.

Request an introductory meetingSole proprietorship or BV? Work it out
A bar for a practice's turnover. Most of it is treatment, taxed at 21 percent VAT. About one fifth is the sale of veterinary medicines, taxed at 9 percent. One bill, two VAT rates treatment: 21% VAT medicines 9% VAT about one fifth of turnover Each group separate in your software and your return
Illustration. One fifth comes from research among independent practices (ACM, 2026). Your split may differ.

What matters in a veterinary practice?

A veterinary practice is care, pharmacy and business in one. You treat animals, you supply veterinary medicines and you often have a team with assistants and emergency shifts. And the market is changing fast.

At the Chamber of Commerce you are registered under SBI code 75.00, veterinary activities. Statistics Netherlands counted 3,235 businesses on 1 October 2026. Three in four have one working person, mostly self-employed vets and locums. The number of BVs and other legal entities grew from 625 to 705 in one year.

According to the Netherlands Authority for Consumers and Markets (ACM), there are about 1,200 practices for pets. More than 400 of them belong to a chain. If you stay independent, you want to know what your practice is worth and where your margin is. That is where we help.

Where things go wrong for veterinary practices

Do you recognise one of these situations? Then your accounting needs attention.

  • The stock does not match the count

    Every year you compare incoming and outgoing veterinary medicines with your stock. This is called the stock reconciliation. If your practice software, your purchases and your count do not match, the stock in your annual accounts is wrong too.

  • Nobody knows which part is 9% and which is 21%

    You charge 21% VAT on treatment and 9% on veterinary medicines. If they are not separate in your software, your VAT return is wrong. If your farm or equine practice also sells feed, that has been 21% since 2025.

  • An offer from a chain on the table

    There is a takeover offer and you do not know what your practice is worth. Or what an earn-out means for your price and your tax. The ACM takes the view that an earn-out must not steer towards more turnover or choices in the treatment room.

With your accounting in order, you know every month what treatments and medicines bring in, what your stock is worth and where you stand if an offer comes.

Stay independent or sell?

Staying independent

What does your practice earn you?

You keep the choices about care, prices, staff and emergency shifts. Then you need to know exactly what each service costs. And whether a BV with a holding company suits you better than your sole proprietorship or partnership.

Selling to a chain

What do you really get, and when?

Sometimes part of the price comes later, as an earn-out. According to the ACM it may only relate to the business as a whole and to keeping turnover or profit, not to growth or clinical choices. For tax, what counts is the goodwill, the profit on cessation and whether you move to a BV first.

We set out both routes side by side in figures, before you sign.

How Alvelion handles the figures of your practice

  1. Getting to know you and setting up

    We look at your practice, your software, your stock and your legal form. We set up your accounting accordingly, with separate revenue groups for treatment and medicines.

  2. Keeping up to date

    Purchases, sales, till and bank are processed continuously. Every month you see your turnover by type, your margin on medicines and what clients still owe you.

    Every month

  3. Payroll and tax returns

    Payslips for your vets and assistants, your own salary as a DGA, the VAT return and the corporate income tax go out on time.

  4. Looking ahead

    New equipment, a partner joining or an offer from a chain? We work out in advance what it costs and brings in.

You work with one dedicated contact who knows your business, not a changing team or a general helpdesk.

Where Alvelion helps your practice

Treatment, medicines and stock

Till, purchases and stock are processed continuously, with VAT at 21% and 9% kept separate and stock that adds up.

Go to online bookkeeping

Staff and pension

Payslips and payroll tax returns for your team, with PFZW for the assistants if the cao requires it.

Go to payroll administration

VAT and tax returns

The VAT return, income tax for your sole proprietorship or partnership, or corporate income tax for your BV.

Go to tax returns

Sale or acquisition

What is your practice worth, what does an earn-out mean and how do you settle with the Tax Administration? Also if you buy a practice yourself.

Go to acquisitions and business transfer

Partnership, BV and holding company

From sole proprietorship or partnership to BV, a holding company on top or a new partner. We set up the structure properly.

Go to structure and control

Investing and financing

Equipment, a refurbishment or a second location. We draw up the budget and help with the financing.

Go to financing

Staff on the payroll

What does an assistant or employed vet cost?

Work out what an employee costs you per month and per year, with the wages from the Veterinary sector cao, holiday pay and pension. Have a BV? Also work out what salary the Tax Administration expects from you as a DGA, and whether you are better off taking salary or dividend from your BV.

Calculate the wage costs

Medicines are a fifth of turnover. So the stock should add up just as well as the till.

Your practice and your figures with one team

Where treatment, medicines and wages meet, everything is right straight away.

Knows the rules for vets

VAT at 21% and 9%, the stock reconciliation, SPD and PFZW, the Veterinary sector cao and selling to a chain: we know the rules that apply to your practice.

Wages straight into your figures

Payroll and bookkeeping run side by side. That way you see every month what your team and your emergency shifts cost you.

One contact

Bookkeeping, payroll and advice with the same dedicated team.

Read more about Alvelion

Frequently asked questions

The VAT exemption for medical care only applies to care for people. That is why you charge 21% on your treatments. The supply of veterinary medicines falls under 9%. Do you administer a product yourself during a treatment? Then it is part of the treatment and you charge 21%. Do you sell the product so the owner can continue the treatment? Then it is 9%. If you cannot split your turnover, you can agree a practical arrangement with the Dutch Tax Administration. Because you charge VAT, you may deduct the VAT on your costs and equipment.

An annual check of your stock of veterinary medicines. You compare what came in and what went out with what is still there. This is set out in the European Veterinary Medicines Regulation. For the pharmacy in your practice you hold a retail licence and keep records. We make sure the same figures are in your accounts and annual accounts.

First have the value of your practice worked out. Then look at how the price is paid. With an earn-out, part depends on later results. The ACM takes the view that this is only acceptable at the level of the whole business, aimed at keeping results and not at choices in the treatment room. If you sell a sole proprietorship, you pay tax on the profit on cessation, with a cessation deduction of up to €3,630. Sometimes it is better to move to a BV first. We work that out for you in advance.

The ACM recommends banning turnover and profit incentives for vets and other staff, including hired freelancers. The state secretary wants to put that ban into law. How and when is not yet known. If you are making new agreements on bonuses or profit sharing now, take this into account.

Every practising vet in the Netherlands must take part in the Veterinarians Pension Fund (SPD). This applies to the self-employed, employed vets and temporary staff. The contribution in 2026 is 26.2%. The vet pays it themselves, unless you as the employer agree otherwise. For assistants, PFZW only applies if you are a member of the employers' association BPW. Through the cao, you then register all your employees except the vets with PFZW.

Only if you are a member of the employers' association BPW. The cao has not been declared generally binding. The current cao runs until 31 December 2026. If you are not a member, you set out the terms of employment yourself in the employment contract.

Yes, within limits. According to the ACM it is allowed, among other things, with up to eight care providers that together have less than €1.1 million in turnover a year. Or if together you have less than 10% of the market in your region. Do not share sensitive information, such as your rates.

That depends on your profit, your plans and your risk. In a BV you pay yourself a DGA salary and the BV pays corporate income tax. More and more practices choose a BV: the number grew from 625 to 705 in one year. If you want to sell later, the legal form makes a big difference to the tax. Work it out with our calculator or let us work it out for you.

Knowledge for your trade

All articles on veterinarians

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Pensions in the veterinary practice: SPD for the vet, PFZW for the assistant

In a veterinary practice, two pension schemes often run side by side. Every vet working in the Netherlands takes part compulsorily in the veterinarians' pension fund, with a premium of 26.2% in 2026. Assistants are not covered by PFZW's mandatory participation, but they are covered by PFZW if your practice is a member of the employers' association that signed the collective agreement. Who pays which part of the premium is set out in that agreement.

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Medicine stock in the veterinary practice: how to do the annual stock reconciliation

The European veterinary medicines regulation requires the retailer of veterinary medicines, and so also the vet with a practice stock, to carry out a detailed stock check every year. Incoming and outgoing medicines are compared with what is in stock, and differences are recorded. That is called the stock reconciliation. The same count is the basis for the stock in your annual accounts.

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Selling your veterinary practice to a chain: goodwill, earn-out and tax on the sale profit

When you sell a veterinary practice to a chain, you often receive a fixed price and an earn-out: an extra payment if the practice meets certain targets after the sale. The ACM considers that such an arrangement must not steer your decisions in the treatment room, and the government wants to ban turnover incentives for vets. For tax, it matters whether you sell the practice itself or the shares in your company.

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VAT at the vet: when 21% on the treatment and when 9% on the medicine?

A vet charges 21% VAT on consultations and treatments, because the exemption for medical care only applies to people. Veterinary medicines you sell fall under 9%. If you administer the medicine yourself during the treatment, the Tax Administration says it is part of the service and 21% applies. A lower rate for animal care is not coming for now.

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Ready to grow your practice further?

Tell us how your business runs now. We deliberately work with a limited number of clients. That is why we first look together at whether we are a good fit. You'll hear back within one working day.

Request an introductory meeting