Home Filing a Dutch VAT return: how and when (2026)
Filing a Dutch VAT return: how and when (2026)
As a VAT-registered business you usually file every quarter. Here is how it works, when your return and payment are due, and where things often go wrong.
When is your VAT return due?
Your return and your payment must arrive by the last day of the month after the period. For quarterly returns in 2026 these are the dates:
- Q1: 30 April 2026
- Q2: 31 July 2026
- Q3: 31 October 2026
- Q4: 31 January 2027
Monthly filers have the same rule: the last day of the following month. An annual return for 2026 is due on 31 March 2027. The tax authority tells you which period applies to you.
How do you file?
You file online in Mijn Belastingdienst Zakelijk. A sole trader logs in with DigiD; a BV uses eHerkenning. Choose Btw and then Btw-aangifte. If you work with an accountant, they arrange an authorisation and file for you.
Which sections do you complete?
Sections 1 to 4 cover your turnover, split by rate and type of supply, plus VAT reverse-charged to you or due on purchases from abroad: sales at 21% or 9%, reverse-charge sales and supplies abroad. Section 5a totals the VAT due. In section 5b you enter the VAT you paid on business costs, the input VAT. You pay or receive the difference.
No turnover? Still file
If you sold nothing in a quarter, you still file a nil return. Only businesses in the small business scheme (KOR) generally do not file VAT returns.
Late or made a mistake?
There is a grace period of 7 calendar days after the deadline. If your return arrives later or not at all, the penalty is € 82. Late payment carries a separate penalty.
If you find an error in an earlier return, correct it with a supplementary return or in a later return, depending on the amount. Do not wait.
Avoid deadline stress
- Book sales and purchase invoices monthly, not at the end of the quarter.
- Check that purchase invoices are in your business name and show the VAT amount and the supplier’s VAT number.
- Keep the VAT you collect in a separate savings account.
- Put the four quarterly deadlines in your calendar.
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Valorem prepares your VAT return, checks your invoices and tracks the deadlines. You know the price up front.
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