Short answer: most entrepreneurs file a VAT return every quarter. The return and payment must be in by the last day of the month after the quarter. You file even without turnover. Filing late costs a €82 fine.
Quarterly deadlines
| Quarter | File and pay no later than |
|---|---|
| Q1 (Jan–Mar) | 30 April |
| Q2 (Apr–Jun) | 31 July |
| Q3 (Jul–Sep) | 31 October |
| Q4 (Oct–Dec) | 31 January |
You can request monthly filing in writing. Annual filing is only possible under strict conditions, for example if you pay less than €1,883 VAT a year.
File even without turnover
Sold nothing in a quarter? You still file a so-called nil return. Otherwise you may be fined.
Fines
- Late or no return: a default penalty of €82. There is a 7-day grace period.
- Late or insufficient payment: 3% of the amount, with a minimum of €50 and a maximum of €6,709 (according to the Belastingdienst; this amount may change yearly).
- If you do not file, you may receive an additional assessment (naheffingsaanslag) in which the tax authority estimates the amount.
Correcting a mistake
Made a mistake in an earlier return?
- Up to €1,000: include the correction in your next return.
- More than €1,000: file a supplementary return (suppletie).
You are required to correct a mistake as soon as you discover it; for large mistakes, do so within 8 weeks. Corrections are possible up to 5 years back.
Leave it to us
The VAT return is included in our subscriptions for sole proprietorships, partnerships and BVs. We send you the amount in advance and make sure everything is in on time.
Sources
This article gives general information and is not personal advice. Rules and amounts change; to find out what applies to your situation, get in touch with us.