VAT declaration

VAT-registered businesses are required to submit monthly VAT returns. There is often an option to submit quarterly VAT returns if turnover is below a specific limit. In addition to periodic returns, an annual summary VAT return is required.

Netherlands specifics

The online portal for filing VAT returns has migrated to a new platform, Mijn Belastingdienst Zakelijk. The new business portal can only be accessed through the eHerkenning digital authentication system with a minimum of a level 3 security account. Businesses that do not file Dutch VAT returns in an eHerkenning account must obtain an account as soon as possible. This requirement is not applicable if VAT returns are not filed in the portal, for example, through representative or system2system software.

These are the methods by which VAT returns can be filed:

The new business portal Mijn Belastingdienst Zakelijk
An administration software application
A tax service provider

VAT returns are usually filed quarterly. In certain conditions, filing can be monthly or annually. A VAT entrepreneur can request that the tax authorities use a tax return period of one month. If tax authorities grant this request, then the change is effective at the beginning of the new tax return period. The inspector can also decide to impose the obligation on a VAT entrepreneur to file a monthly return. For example, the tax authorities may impose this obligation if the entrepreneur has a tendency to file a late tax return or send late payments.