Every quarter it pops up again: the business VAT return. For many entrepreneurs, that form feels more complicated than it actually is, and a mistake or a missed deadline can easily result in a fine. In this article, you will read exactly what a VAT return 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 sales tax return with which you offset the VAT you charge to customers against the VAT you pay yourself on business purchases. VAT and sales 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 this 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 a VAT entrepreneur by law, and this is independent of your legal form. A sole trader or self-employed professional 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 obliged to file a return.
The situation does differ per entrepreneur. A sole trader with a business account for sole traders often arranges the VAT themselves, while a director and major shareholder (dga) with a business account for your bv or a treasurer with a business account for foundations sometimes hires an accountant for this. The filing obligation itself remains the same in all cases, and the only real exception is the small businesses scheme (KOR), which is discussed later.
Which VAT rates apply in 2026?
In 2026, three VAT rates will apply: the high rate of 21%, the low rate of 9% and the zero rate of 0%. The low rate applies to, among other things, foodstuffs, books, medicines and public transport, and also to culture, media and sports.
You mainly use the zero rate for deliveries to entrepreneurs in other EU countries and for export outside the EU. In addition, some services are completely exempt from VAT. The most important change for 2026 relates to accommodation.
From 1 January 2026, the rate of 21% instead of 9% will apply to the provision of accommodation, such as hotel stays and short-term rentals. The previously announced increase for culture, media and sports has been reversed, so these 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 your VAT return depends on your tax period: quarterly, monthly, or annually. Most entrepreneurs file quarterly, which is the standard. You can request a monthly return, or the Tax and Customs Administration (Belastingdienst) may impose it if your return or payment is received late. An annual return is only possible upon request and under certain conditions, including if you pay less than 1,883 euros in VAT per year.
Your tax 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 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 inclusive), 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 each date, the following applies: the payment must also have been received by the Tax and Customs Administration (Belastingdienst) by then.
How do you do your business VAT return?
You file your commercial VAT return online in Mijn Belastingdienst Zakelijk, with accounting software or through an accountant. If you log in yourself, you use DigiD as a sole proprietorship or self-employed person (zzp'er) 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' and then on 'Btw-aangifte', choose the correct period and click 'Starten'.
During the introduction, you indicate whether you have something to declare; if you sold goods, provided services or only made purchases, choose 'Ja'.
Step 3: fill in your turnover per VAT rate
Fill in your turnover per VAT rate in the sections. In section 1 you enter your domestic turnover: 1a for deliveries at 21%, 1b for 9% and 1e for the 0% rate, each time excluding VAT and with the corresponding VAT amount.
Deliveries to or from abroad belong in separate sections 2 to 4, for example in the case of intra-community supplies within the EU.
Step 4: deduct your input tax
Deduct your input tax in section 5b: 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 that easier, something that also plays a role 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, this can be done directly with iDEAL or Wero, or you can transfer the amount to the Dutch Tax and Customs Administration (Belastingdienst) using the correct payment reference.
If you are getting a refund, you will receive a letter within eight weeks and the amount will then be in your account within a week.
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 outstanding amount, 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 a seven-day grace period, however: if you pay within this period and your previous return was on time, a penalty is usually avoided.
You must also file a return if you have no turnover. 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 correction) 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 in Dutch as the KOR. The KOR is a VAT exemption for entrepreneurs with an annual turnover of up to 20,000 euros: you then 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 apply via Mijn Belastingdienst Zakelijk, at least four weeks before the quarter in which you want to start.
Since 2025, you are no longer obliged to stay in 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 that your revenue and input tax are already lined up for the return. GoDutch does not file the return for you, but ensures that your data is correct and that you do not accidentally spend the VAT.
For a growing company with a team, an SME business account is useful to keep expenses and cards clear. And because you know where you stand beforehand, insight into the costs of a business account gives peace of mind during your monthly or quarterly administration.
Quickly open a business account with GoDutch
Opening a business account with GoDutch is arranged in just a few minutes. You fill in the application online in 3 minutes and have your Dutch IBAN and card within 1 day, so you can start invoicing and paying immediately. If you want to automate your administration and have your quarterly VAT return run smoothly, then this is a good time to start.
FAQ
Frequently asked questions about business VAT returns
Is VAT return the same as turnover tax?
Yes, VAT return and turnover tax are about 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 called turnover tax return, you declare how much VAT you have to pay or will receive back.
When do you have to pay sales tax?
You pay turnover tax (VAT) on the same date as you file your return. For 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 ultimate date.
Do you need to file a VAT return if you have no turnover?
Yes, even without turnover you must file a VAT return. In that case, you submit 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 online portal of the Dutch Tax and Customs Administration (Belastingdienst) for entrepreneurs. You log in using DigiD or eHerkenning. Alternatively, you can file the return using accounting software or have it taken care of 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. You deduct that amount in your tax return 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 file the return themselves via Mijn Belastingdienst Zakelijk or through accounting software that calculates the amounts automatically. If you have a complicated situation or little time, a bookkeeper can prevent errors and fines.
