Dutch VAT return frequency
In the Netherlands, the standard reporting period is usually quarterly. Monthly returns are required is a business has output VAT of more than €15,000 in a quarter.
Dutch VAT return due dates
Typically Dutch monthly or quarterly VAT returns are due on the last day of the 2nd month after the reporting period. For companies filing an annual VAT return the deadline is 31st March of the following year. Dutch VAT submitted on the return is also due by the same deadline.
For all returns see the table below:
| Type | Frequency | Deadline |
| VAT Return | Monthly | Last day of 2nd month following tax period |
| Quarterly | Last day of 2nd month following tax period | |
| Annual | 31st march the following year | |
| VAT Return (correction) | Annual | 31st march the following year |
| ESL | Monthly | Last day of 2nd month following tax period |
| Quarterly | Last day of 2nd month following tax period | |
| Intrastat | Monthly | 10th working day after reporting month |
| Extrastat | Monthly | 10th working day after reporting month |
| 8th Directly | Annual | 1st October following year |
| 13th Directive | Annual | 1st July following year |
Dutch VAT penalties
Failure to pay or file on-time will result in penalties which is fixed depending on the VAT amount owed. If no VAT is owed for a NIL return then a fixed late filing fee of €68 is due.
You have the right to appeal any penalties by written request to the tax authorities within 6 weeks of receiving the fine.
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