Filing your Dutch VAT return: step by step
How the Dutch VAT return works step by step, which deadlines apply and which amounts you need to fill in.
Most businesses file a VAT return every quarter. You must file and pay by the last day of the month after the quarter ends.
Preparation
- Check that all sales and purchase invoices are in your books.
- Check that bank transactions are matched with invoices.
- Have your software produce a VAT overview per rate.
The main sections
| Section | What do you enter? |
|---|---|
| Supplies taxed at 21% | Turnover excluding VAT and the VAT on it |
| Supplies taxed at 9% | The same for the low rate |
| Supplies at 0% or exempt | Turnover only |
| Input VAT | The VAT on your business purchases |
The balance is the VAT you must pay (or reclaim).
Common mistakes
- Including private expenses in input VAT.
- Deducting VAT in full on entertainment or gifts.
- Filing late, which can result in a fine.
Small businesses
If you are registered for the KOR, you don’t file VAT returns. You must still watch the €20,000 turnover limit.
Calculate quickly with the VAT calculator.