Home Tax calendar
Tax calendar
Which return is due when, and when do you have to pay? Here you see the deadlines for VAT, the EC Sales List, the OSS, income tax, corporate income tax and the annual accounts. Plus a rule about paying at the weekend that many businesses do not know.
The rule, and what to watch out for
The VAT return must reach the Dutch tax authorities within one month after the period ends. For the first quarter that is 30 April. Filing and paying are two separate obligations, each with its own penalty.
Watch out with paying. If the last payment day falls on a Saturday, Sunday or public holiday, the money must be in by the working day before it (article 19(5) of the General Tax Act). So the deadline moves forward, not back. Many people think it is the other way round.
That happens often: four of the six quarterly dates below fall on a weekend. A bank transfer also takes one or two working days. So set up the payment well in advance.
If you are a foreign business without a permanent establishment in the Netherlands, you have two months for the return.
Quarterly return
The default for most businesses.
Third quarter 2026
July to September. 31 October is a Saturday, so pay by Friday 30 October.
- File by
- 31 October 2026
- Payment received by
- Friday 30 October
Fourth quarter 2026
October to December. 31 January is a Sunday, so pay by Friday 29 January.
- File by
- 31 January 2027
- Payment received by
- Friday 29 January
First quarter 2027
January to March. Falls on a Friday.
- File by
- 30 April 2027
- Payment received by
- 30 April 2027
Second quarter 2027
April to June. 31 July is a Saturday, so pay by Friday 30 July.
- File by
- 31 July 2027
- Payment received by
- Friday 30 July
Third quarter 2027
July to September. 31 October is a Sunday, so pay by Friday 29 October.
- File by
- 31 October 2027
- Payment received by
- Friday 29 October
Fourth quarter 2027
October to December. Falls on a Monday.
- File by
- 31 January 2028
- Payment received by
- 31 January 2028
Monthly return
On request, for instance if you regularly reclaim VAT.
September 2026
31 October is a Saturday, so pay by Friday 30 October.
- File by
- 31 October 2026
- Payment received by
- Friday 30 October
October 2026
falls on a Monday
- File by
- 30 November 2026
- Payment received by
- 30 November 2026
November 2026
falls on a Thursday
- File by
- 31 December 2026
- Payment received by
- 31 December 2026
December 2026
31 January is a Sunday, so pay by Friday 29 January.
- File by
- 31 January 2027
- Payment received by
- Friday 29 January
Every month after that
always the last day of the following month
- File by
- one month later
- Payment received by
- See the payment rule above
Annual return
Only possible if you meet six conditions, see below.
Calendar year 2026
annual filers get an automatic extension to 1 April
- File by
- 1 April 2027
- Payment received by
- 1 April 2027
Calendar year 2027
1 April 2028 is a Saturday, so work to the day before
- File by
- 1 April 2028
- Payment received by
- Working day before 1 April 2028
Other returns and listings
Some follow your VAT period, others have their own rhythm.
EC Sales List
the default is monthly. Quarterly is only allowed if your intra-Community supplies stay under € 50,000 in that quarter and in the four before it.
- Deadline
- within one month
OSS return
quarterly, even if you sold nothing that quarter
- Deadline
- within one month
Income tax return
the date is in your filing letter, and that is often 1 May
- Deadline
- usually 1 May
Corporate income tax return
for a financial year equal to the calendar year. Broken year: within five months.
- Deadline
- before 1 June
Filing annual accounts
at the latest twelve months after the end of the financial year
- Deadline
- 31 December
VAT correction return
must be reported within five calendar years. File within three months of the year end and no interest is due.
- Deadline
- interest-free before 1 April
When may you file annually?
Only if you meet all six conditions at once:
- You are not a legal entity, so not a BV or a foundation
- You pay less than € 1,883 in VAT per year
- Your intra-Community supplies stay below € 10,000 per year
- Your intra-Community acquisitions stay below € 10,000 per year
- The intra-Community services you buy stay below € 10,000 per year
- You hold no article 23 licence for deferring import VAT
Late, what then?
If you still file within seven days after the deadline, you get no penalty.
After that the penalty is € 82. If it happens more often, it can go up to € 165.
Paying late has its own penalty, because paying is a separate obligation.
If you do not file at all, the tax authorities estimate your turnover and you get an assessment. You then have to prove yourself that the estimate is wrong.
Do not forget the last return of the year
The last return of your financial year includes a few yearly corrections. They are forgotten most often, and in an audit they are the first thing noticed:
- Private use of goods from your business
- Services you performed for yourself
- Private use of the company car
- Food and drink provided to your staff
- Adjustment of input VAT on mixed use
Rather not watch the calendar yourself?
Every monthly package includes a reminder before each deadline, and we file the return for you.