Emissions of nitrous oxide (N2O) in the Netherlands are reported to the UNFCCC on the basis of a country specific methodology. In this study we have identified and analysed the values for emission factors in measurement from in the Netherlands in the period 1993 – 2003. The overall averaged emission factor extracted from over 86 series of one year measurements on nitrous oxide emission from agricultural fields in the Netherlands is 1.1% and a weighed average for soil types is 1.01%. The average for mineral soils is 0.88%. The calculated emission factors are lower than the value suggested by the IPCC for EF1 for fertilizer and animal manure of 1.25%. We recommend to use a value of 1.0% for EF1 and to use corrections of EF1 in reporting the use of fertilizers without nitrate (0.5%), for subsurface application of manure (1.5%) and for fertilizer, manure and urine on organic soils (2.0%)