How often do I need to file a VAT return?
Short answer
Most businesses file a VAT (btw) return every quarter. The return and the payment must be in by the last day of the month after the quarter: 30 April, 31 July, 31 October and 31 January. The Dutch Tax Administration (Belastingdienst) can also require a monthly or annual return.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
After you register with the Chamber of Commerce (KvK), the Belastingdienst sends you a VAT identification number and a filing period. For almost all starters and small businesses, that period is a quarter. You file the return via My Tax Administration for Business (Mijn Belastingdienst Zakelijk) or have your accountant do it.
The deadlines in 2026
- First quarter: by 30 April 2026
- Second quarter: by 31 July 2026
- Third quarter: by 31 October 2026
- Fourth quarter: by 31 January 2027
Monthly or annually instead of quarterly
If you regularly receive VAT back, for example because you invest a lot or export, you can request monthly returns so you get your money back sooner. If your VAT amounts are very small, the Belastingdienst may allow an annual return. You don't need to do anything yourself: you will be notified if your filing period changes.
Even without turnover
If you had no turnover in a quarter, you still file a return: a nil return. If you skip it, the Belastingdienst can impose a penalty and an additional assessment based on an estimate.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.