As a general rule, VAT returns are filed quarterly in The Netherlands. Monthly VAT returns can be requested by the taxpayer according to his individual circumstances (eg. where the company is in a regular refund position). The authorities may also request a VAT registered company to start filing monthly VAT returns in case the VAT payments are made late on a regular basis.
Annual VAT returns may be filed when the total amount of VAT due in a year does not exceed €1,883, the intra-Community supplies and acquisitions do not exceed €10,000 and the taxpayer has not applied for the postponed accounting of import VAT.
Dutch VAT returns – Frequency of filing
Regular late payments or
Request made by the taxpayer
Standard reporting period
VAT due below €1,883, IC-movements below €10,000 and no postponed import VAT accounting