Imbali yerhafu iqala ngamaxesha amaRoma. Abantu ababehlala kummandla woBukhosi baseRoma kwakufuneka bahlawule iirhafu. Imithetho yokuqala yerhafu eNetherlands ivela kwi-1805. Umgaqo osisiseko werhafu wazalwa: umvuzo. Irhafu yengeniso yamiselwa ngo-1904.
I-VAT, irhafu yengeniso, irhafu yokubhatala, irhafu yombutho, irhafu yendalo-zonke ezi ziyinxalenye yeerhafu esizihlawulayo namhlanje. Sihlawula irhafu kurhulumente nakoomasipala. Ngengeniso, iSebe loBonelelo lweZiseko zaseNetherlands, umzekelo, linokunyamekela i-dikes; okanye amaphondo ezothutho lukawonkewonke.
Iingcali zezoqoqosho zisathetha ngemibuzo enje: ngubani ofanele ukuhlawula irhafu? Yintoni umda werhafu? Ichithwa njani imali yerhafu? Urhulumente ngaphandle kwerhafu akanakukhathalela abemi beli.