VAT returns in The Netherlands
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
MonthlyRegular late payments or Request made by the taxpayer
QuarterlyStandard reporting period
AnnualVAT due below €1,883, IC-movements below €10,000 and no postponed import VAT accounting
VAT return due dates in The Netherlands
The due of VAT returns in The Netherlands is different for resident and non-resident businesses. Dutch and foreign established companies must submit and pay their VAT return by the last working day of the month following the reporting period. For example, the second quarter VAT return of 2016 of an established Dutch company must be paid and submitted by 29 July 2016. Foreign VAT registered companies without a permanent establishment in the Netherlands must submit and pay their VAT returns by the last working day of the second month following the reporting period. For example, the second quarter VAT return of 2016 of a non-established company registered for VAT in the Netherlands must be filed by 31 August 2016. Annual VAT returns must be filed by the last working day of the third month following the reporting period. More information about due dates for non-established companies is available in English in the website of the Dutch tax authorities.
Dutch VAT payments
Non-established companies will often make payments from an overseas account. The details to be used for these payments are stated in the explanatory note attached the VAT return. The following details are used by some non-established taxpayers; however, you should double check the applicable IBAN account for your VAT payments:
IBAN code: NL86 INGB 0002 4455 88 SWIFT code: INGBNL2A Name of the bank: ING Bank Reference: The tax return number (aangiftenummer) or the payment reference stated in the form (betalingskenmerk) must be included as reference on your bank transfer.
Established and resident companies must use different payment details.
Dutch VAT refunds
VAT refunds are repaid automatically by the tax authorities once a VAT return is submitted in a repayable position. Refunds are made into foreign bank accounts; however, the authorities must have your IBAN details. Normally, in your first VAT repayment, they will send you a letter asking you to complete a number of details in the form attached and send the form back to them. This step should only be made once. We suggest following up with the authorities once the form is sent back, as we have experienced delays in the past processing this information. Businesses may also request the VAT credit to be carried forward and compensated against future VAT payments. In this case, a written request should be sent to the Dutch Tax authorities. In some instances, the authorities may carry an audit before repaying your VAT refund. These audits often request copies of invoices, VAT ledgers and a short description of the business. You can double check the status of your repayments using your payment reference through the following link.
Dutch nil and corrective VAT returns
A nil VAT return needs to be submitted even if there are no transactions to be reported for that period. Regarding VAT corrections, where the total additional input VAT or output VAT in a correction does not exceed €1,000 the adjustment can be made in the following VAT return. However, in all other cases, a corrective VAT return must be filed electronically using the form "suppletie omzetbelasting". Where the correction is made within the three following months after the return submission, interest is not charged on the late payment.
Dutch Tax Authorities contact
The Netherlands has a dedicated tax office for non-established companies directly registered. All VAT registrations for these types of businesses, as well as other VAT matters, are handled by the Department of international issues of the Limburg tax office.
Belastingdienst/ Limburg/Kantoor Buitenland Postbus 2865 ~ 6401 DJ Heerlen The Netherlands Tel.: +31 555 385 385 (from abroad)
Further details are available in the website of the tax authorities. Established companies and companies registered via a fiscal representative are allocated a tax office depending on the location of their establishment or fiscal representative.
Dutch distance sales. VAT on e-commerce
You can find information about the general EU VAT regime on distance sales in our manual about VAT on e-commerce. You may also watch our webinar explaining VAT rules for e-commerce in the European Union.
VAT penalties in The Netherlands
Late filingIn practice, these penalties are often not applied provided the payment has been made in time (or no payment was required). According to the law, however, a maximum penalty of €131 can be charged. Often only 50% of this amount is assessed: 62€.
Late payment3% of the VAT due with a maximum amount of €5,278 and a minimum amount of €50. If paid within 7 days after the deadline, the authorities will not charge any penalty.
Late registrationThis would normally be considered as a default penalty (as opposed to offence penalty). A maximum amount of €5,278 is charged. In case of voluntary retroactive VAT registrations, penalties are usually nil.
If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, the Dutch authorities will normally not apply any penalty. Additional penalties may be charged by the authorities, particularly in case of fraud. For penalties on ECSL, Intrastat and other returns, please see the relevant section."