Netherlands VAT Returns

Netherlands VAT Returns

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:

TypeFrequencyDeadline
VAT ReturnMonthlyLast day of 2nd month following tax period
 QuarterlyLast day of 2nd month following tax period
 Annual31st march the following year
VAT Return (correction)Annual31st march the following year
ESLMonthlyLast day of 2nd month following tax period
 QuarterlyLast day of 2nd month following tax period
IntrastatMonthly10th working day after reporting month
ExtrastatMonthly

10th working day after reporting month

8th DirectlyAnnual

1st October following year

13th DirectiveAnnual

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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