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Frequency of Dutch VAT returns

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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 (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