Business VAT return: step-by-step guide
Every quarter it appears again: the business VAT return. For many entrepreneurs, that form feels more complicated than it is, and a mistake or a missed deadline can easily result in a fine. In this article, you will read what a VAT return actually is, who needs to file a return, when the deadlines are, and how to file your business VAT return step-by-step.
What is a business VAT return?
A business VAT return is the turnover tax return with which you offset the VAT you charge to customers against the VAT you pay on business purchases yourself. VAT and turnover tax are therefore the same: VAT stands for value added tax. If you charge more VAT than you pay, you pay the difference to the Tax and Customs Administration; if you pay more VAT than you receive, you get a refund.
The VAT you receive from customers is not yours; you only hold onto it temporarily before you pay it over. Therefore, set that amount aside, for example in your business account, so that you do not face any surprises when filing your return.
Who needs to file a VAT return?
You file a VAT return as soon as you are legally a VAT entrepreneur, and that is independent of your legal form. A self-employed person or sole proprietorship has the same filing obligation as a private limited company (bv), holding company, general partnership (vof), foundation or association that is a VAT entrepreneur. Even if on balance you do not have to pay anything or are actually getting money back, you are still obliged to file a return.
The situation does vary per entrepreneur. A self-employed person with a business account for self-employed professionals often arranges the VAT themselves, while a director-major shareholder with a business account for your bv or a treasurer with a business account for foundations sometimes hires a bookkeeper for this. The filing obligation itself remains the same in all cases, and the only real exception is the small businesses scheme, which is discussed further below.
Which VAT rates apply in 2026?
In 2026, three VAT rates apply: the standard rate of 21%, the reduced rate of 9%, and the zero rate of 0%. The reduced rate applies to, among other things, foodstuffs, books, medicines, and public transport, as well as culture, media, and sport.
You mainly use the zero rate for supplies to businesses in other EU countries and for exports outside the EU. In addition, some services are fully exempt from VAT. The most significant change for 2026 relates to accommodation.
From 1 January 2026, the provision of accommodation, such as hotel stays and short-term rentals, will be subject to the 21% rate instead of 9%. The previously announced increase for culture, media, and sport has been reversed, so these will remain at 9%. If you do business across borders, you often apply the 0% rate for business international payments.
When do you need to file a VAT return?
When you need to file a VAT return depends on your tax return period: quarterly, monthly or annually. Most entrepreneurs file quarterly returns, which is the default. You can request a monthly return, or the Tax and Customs Administration (Belastingdienst) will impose it if your return or payment is received late. Annual returns are only possible upon request and under certain conditions, including if you pay less than 1,883 euros in VAT per year.
Your tax return period is stated in the letter accompanying your VAT number and in My Tax and Customs Administration for Businesses (Mijn Belastingdienst Zakelijk). Important to know: both the tax return and the payment must be received by the final date. There is a grace period of seven days after the deadline to still submit and pay, but do not rely on this as a fixed margin.
What are the quarterly deadlines?
The deadlines for the quarterly VAT return are always one month after the end of the quarter. For the first quarter (January to March), you must file by 30 April at the latest, for the second quarter by 31 July at the latest, for the third by 31 October at the latest, and for the fourth by 31 January of the following year at the latest.
If you file an annual return, it must be received by 31 March of the following year at the latest. On any date: the payment must also be received by the Tax and Customs Administration by then.
How do you do your business VAT return?
You file your business VAT return online in Mijn Belastingdienst Zakelijk, using accounting software or via an accountant. If you log in yourself, you use DigiD as a sole proprietorship or freelancer and eHerkenning as a private limited company (bv) or other legal entity. You go through the return in five steps.
Step 1: get your administration in order
Start with a complete administration: gather all your sales invoices and your purchase invoices or receipts for the period. Add up your turnover per VAT rate and list the VAT you have paid yourself.
If you work with an accounting package, these amounts are often already prepared, which makes the return a lot faster.
Step 2: log in to Mijn Belastingdienst Zakelijk
Log in to Mijn Belastingdienst Zakelijk with your DigiD or eHerkenning. Click on 'Btw' (VAT) and then on 'Btw-aangifte' (VAT return), choose the correct period and click 'Starten' (Start).
In the introduction, you indicate whether you have something to declare; if you have sold goods, provided services or only made purchases, choose 'Ja' (Yes).
Step 3: enter your turnover per VAT rate
Enter your turnover per VAT rate in the sections. In section 1, enter your domestic turnover: 1a for supplies with 21%, 1b for 9% and 1e for the 0% rate, each excluding VAT and with the corresponding VAT amount.
Supplies to or from abroad belong in the separate sections 2 to 4, for example in the case of intra-Community supplies within the EU.
Step 4: deduct your input tax
In section 5b, deduct your input tax: the Dutch VAT you paid on business purchases and expenses. If you use something partly for business and partly for private purposes, you may only deduct the business portion.
A clear separation between business and private expenses makes this easier, which is also a factor in the difference between a business and personal account.
Step 5: send your return and pay on time
Check your return, send it and pay the balance on time. If you have to pay VAT, you can do this directly with iDEAL or Wero, or you can transfer the amount to the Tax and Customs Administration (Belastingdienst) using the correct payment reference.
If you get a refund, you will receive a letter within eight weeks and the amount will be in your account within a week after that.
What if your VAT return is late?
If you are late with your VAT return or payment, you risk a default penalty. If you pay late, the payment default penalty is 3% of the amount paid late, with a minimum of 50 euros and a maximum of 6,709 euros; in the case of structurally late payments, this can rise to 10%.
There is, however, a grace period of seven days: if you still pay within that period and your previous return was on time, a penalty is usually waived.
Even with no turnover, you must still file a return. You then fill in a nil return with zero euros turnover and zero input tax, because if you do not, a penalty will still follow. In the event of intent or gross negligence, the Tax and Customs Administration can even impose an offence penalty of up to 100% of the VAT.
How do you correct an error in your VAT return?
You correct an error in your VAT return depending on the amount. If the difference is less than 1,000 euros, you simply process the correction in your next return.
If the difference is 1,000 euros or more, you submit a supplementary return using the 'Suppletie omzetbelasting' (VAT supplement) form in Mijn Belastingdienst Zakelijk. Since 2025, this must be done within eight weeks after you discovered the error, and corrections can be made up to five years back.
When do you not have to file a VAT return?
You do not have to file a VAT return if you participate in the small businesses scheme, abbreviated as the KOR. The KOR is a VAT exemption for entrepreneurs with an annual turnover of up to 20,000 euros: you do not charge VAT to customers and do not file periodic returns, but you also cannot reclaim input tax.
The scheme is open to all legal forms, including associations, foundations, and private limited companies (bv's). You register via Mijn Belastingdienst Zakelijk, at the latest four weeks before the quarter in which you want to start.
Since 2025, you are no longer obliged to stick to the KOR for three years and you can deregister at any time. If you do business in other EU countries, there is also the EU KOR for a VAT exemption per EU country.
Keep your VAT administration in order with GoDutch
A large part of your VAT return stands or falls with neat administration. With GoDutch, you keep your invoices, expenses, and VAT together in one app, with a direct link to your accounting package such as Moneybird or e-Boekhouden.
Your transactions and receipts synchronise automatically, so your turnover and input tax are already lined up when making your return. GoDutch does not do the return for you, but ensures that your details are correct and that you do not accidentally spend the VAT.
For a growing company with a team, a business account for SMEs is useful for keeping expenses and cards organised. And because you know where you stand beforehand, insight into the costs of a business account provides peace of mind during your monthly or quarterly administration.
Quickly open a business account with GoDutch
Opening a business account with GoDutch is sorted in a few minutes. You fill out the application online in 3 minutes and have your Dutch IBAN and card within 1 day, so you can start invoicing and paying straight away. If you want to automate your administration and have your quarterly VAT return run smoothly, now is a good time to start.
FAQ
Frequently asked questions about corporate VAT returns
Is VAT return the same as turnover tax?
Yes, VAT return and turnover tax refer to the same thing. VAT stands for value added tax, and turnover tax is the official name used by the Tax and Customs Administration. With your VAT return, also known as turnover tax return, you declare how much VAT you have to pay or get back.
When do you have to pay sales tax?
You pay turnover tax (VAT) on the same date you file your return. In the case of a quarterly return, this is at the latest one month after the end of the quarter, so for example 30 April for the first quarter. Both the return and the payment must be received by the Tax and Customs Administration by that final date.
Do you need to file a VAT return with no turnover?
Yes, even without turnover, you must submit a VAT return. In that case, you file a nil return, with zero euros turnover and zero input tax. If you skip the return because there seems to be nothing to report, a default penalty will still follow. A nil return usually only takes a few minutes.
Where do you file your business VAT return?
You file your business VAT return in Mijn Belastingdienst Zakelijk, the Dutch Tax and Customs Administration's online portal for entrepreneurs. You log in using DigiD or eHerkenning. Alternatively, you can file the return using accounting software or have it done by a bookkeeper or tax service provider.
Can you reclaim VAT on business expenses?
Yes, you can reclaim the VAT on business expenses and purchases as input tax. In your tax return, you deduct that amount from the VAT you have charged to customers. If you use something partly for private purposes, you may only deduct the business portion.
Do you need an accountant for your VAT return?
A bookkeeper is not mandatory for your VAT return. Many entrepreneurs do the return themselves via Mijn Belastingdienst Zakelijk or via accounting software that calculates the amounts automatically. If you have a complicated situation or little time, a bookkeeper can prevent errors and fines.
