Netherlands VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if there are no taxable transactions in a given period, a nil VAT return must still be submitted.

Deadlines and Frecuency

For non-established businesses, the VAT returns are due by the last working day of the second month following the reporting period. For Dutch established businesses the deadline is by the last working day of the following month. These deadlines apply regardless of submitting monthly or quarterly VAT returns.

There is no requirement to submit an annual VAT return in the Netherlands.

If your Dutch VAT return results in a payable position, the same deadline applies for both paying the VAT and submitting the VAT return. Payments are made via bank transfer, and it is essential to include the correct reference in your transfer (betalingskenmerk in the local language). Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the VAT return shows a credit position, the refund is automatically processed by the tax authorities once the return is submitted. Alternatively, if the business prefers to carry forward the VAT credit and use it to offset future VAT liabilities, a written request must be submitted to the Dutch Tax Authorities. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in The Netherlands.

VAT Templates

Below you’ll find VAT templates available in English: