The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Frequency of Dutch VAT returns

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 (e.g. 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.

  • Frequency of filing

    • Monthly

      Regular late payments or

      Request made by the taxpayer

    • Quarterly
      Standard reporting period
    • Annual
      VAT due below €1,883, IC-movements below €10,000 and no postponed import VAT accounting

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