Tax
VAT return: when do you need to file?
The quarterly deadlines at a glance, and what happens if you are late.
· 3 min read · By the Boekhoudvriend team
Most entrepreneurs file a VAT (btw) return every quarter. The return and the payment must reach the Dutch Tax Administration (Belastingdienst) no later than the last day of the month following the end of the quarter.
The deadlines per quarter
- 1st quarter: by 30 April
- 2nd quarter: by 31 July
- 3rd quarter: by 31 October
- 4th quarter: by 31 January
Late?
If you file or pay late, the Dutch Tax Administration may impose a penalty. That is why we monitor the deadlines for you and your return is ready on time.
Small business scheme
Is your turnover below €20,000 a year? Then you may be able to use the small business scheme (KOR) and be exempt from VAT. Whether that is beneficial depends on your situation. We are happy to run the numbers for you.
Common questions about VAT
Terms in this article