Whether you file VAT returns monthly or quarterly, the deadlines are strict. Your returns must be filed on time, and you must make sure that payment is received by the Dutch Tax Authorities on time, too.
So make sure you have a clear overview of your company’s VAT filing.
Our VAT specialists have summarised the main rules for returns and deadlines for VAT entrepreneurs established in the Netherlands.
VAT return for VAT entrepreneurs established in the Netherlands
If your business is subject to VAT, the Dutch Tax Authorities inform you whether you must file monthly or quarterly returns. The Dutch VAT return must be submitted no later than the last day of the month following the reporting period. If your VAT return leads to a VAT amount payable , make sure the amount payable is received on the bank account of the Dutch Tax Authorities no later than the last day of the month following the reporting period.
Please note: If a payment deadline falls on a weekend or a public holiday, the payment must be received by the Dutch Tax Authorities on the last working day before the deadline. For example, the final VAT return for 2025 must be submitted no later than 31 January 2026, but any amount payable must be received on the bank account of the Dutch Tax Authorities by Friday, 30 January 2026.
In 2026, earlier payment dates also apply for the months of January, April, and September and for the second quarter, because the filing deadline (one month after the reporting period) falls on a weekend.
If you submit the return late or if the payment is not received on time, a penalty may be imposed. A number of VAT-related penalties were significantly increased as of 1 January 2025.
Exception for PIT entrepreneurs: annual return on request
Certain (small) entrepreneurs for personal income tax purposes can request to file an annual VAT return. Strict conditions apply, such as concerning matters such as turnover and VAT payable. You must submit a special request to the Dutch Tax Authorities in advance. If you are permitted to submit your VAT return annually, the return must be submitted no later than March 31 of the following year. Any VAT due must also be received by that date. For example, if your 2025 annual VAT return shows an amount payable, it must be received by the Tax Authorities no later than Tuesday, 31 March 2026.
Please note: New deadlines apply for supplementary returns. Since 1 January 2025, a supplementary VAT return may need to be filed earlier than your annual return. Our advisors can tell you more about this.
Statement of intra-Community transactions
Do you supply goods or services to VAT entrepreneurs in other EU countries? Then you must also file a return for intra-community transactions: the EU Sales Listing (“Opgaaf ICP”). You report the turnover for these deliveries and services in section 3b of your (regular Dutch) VAT return. In addition, you must submit an EU Sales Listing for these periods, specifying the amounts from the Dutch VAT return per VAT number of the customer. The EU Sales Listing must be submitted by the end of the month following the calendar quarter. If you have no intra-community deliveries or services in a period, you do not need to submit an EU Sales Listing for that period.
Note: If you supply more than € 50,000 in intra-community goods deliveries in a quarter, you must submit the EU Sales Listing every month for that quarter and the following four quarters.
EU distance sales and the One-Stop-Shop (OSS)
If you sell goods to consumers (B2C) where the goods are delivered in other EU countries, these are EU distance sales. VAT is due in the EU country of arrival of the goods. This means you must charge local VAT on the sale, register for VAT in those EU countries, file VAT returns there, and pay VAT there. Similar obligations may apply for electronic services to B2C customers and certain specific services delivered in other EU countries to B2C customers.
To simplify this administration, you can register for the so-called One-Stop-Shop (OSS). With the OSS, you report the VAT due on B2C transactions in all other EU countries in a single quarterly OSS return. You pay the VAT to the Dutch Tax Authorities, who then pass it on it to the local authorities in the relevant EU countries. The filing deadline is the last day of the month following the calendar quarter (with the exception of weekends and public holidays as mentioned above). Payment must also be received by the Dutch Tax Authorities on this date. Our advisors would be happy to explain the benefits and the requirements of the OSS.
Refund of foreign VAT
Have you paid VAT in an EU country where you are not (and are not required to be) registered for VAT? And are you entitled to deduction of this VAT? Then you can request a refund of foreign VAT under certain conditions via a “Request for Refund of VAT from Other EU Countries” with the Dutch Tax Authorities. Specific thresholds and formal requirements apply. You must submit the refund request by 1 October of the following year.
Please note: To submit a refund request, you need special login credentials, even if your VAT returns are normally filed by your advisor. Check with your advisor whether it is advisable to request these credentials now.
Different rules apply for VAT refunds from non-EU countries. Refund options may be limited.
Changed VAT rules in 2026
Several rules changed in 2025. For example, the VAT position of holding companies changed as of 1 July 2025, and a new VAT Decree on brokerage in share transactions was published in October. As of 1 January 2026, more rules will change. For example, the reduced rate for accommodation will be abolished, and a new revision period for large real estate investments will apply.
Your advisor can tell you whether these changes affect your VAT position.
Obligation to file supplementary return
Since 1 January 2025, the supplementary deadline has been clarified. Entrepreneurs who discover they need to make a correction (because they processed more than € 1,000 too much or too little VAT in previous returns) must now correct this within eight weeks. Failure to do so may result in a penalty of up to 100% of the VAT that was not (or would not have been) levied due to non-compliance.
It is therefore important to respond quickly and adequately when supplementary filing obligations are identified.
Non-Dutch VAT entrepreneurs
In this article, we have discussed several important obligations that may apply to entrepreneurs established, for VAT purposes, in the Netherlands. Is your business established abroad, but are you affected by Dutch VAT? Then different deadlines and terms may apply. Our advisors would gladly discuss which specific rules and obligations apply to your business.
Pay close attention to your VAT obligations!
As your business grows, or when you start operating across borders, your VAT position may change. Developments in the field of VAT occur frequently, especially at the EU level. It is therefore important to keep a close eye on your position and obligations. Would you like to know more about VAT, the deadlines that apply to your business, and the associated obligations?
Our VAT & Customs Advisory experts would be happy to assist you!
The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.
