VAT return

Periodic filing of VAT

Declare VAT


A periodic VAT return must be filed online to declare the VAT that your business has to pay in the Netherlands or that you want to reclaim. To be able to file a VAT return your business must be registered with the Dutch tax authorities and have a VAT number.


Period for which a VAT return must be filed


After registration the tax authorities will inform you over which period a VAT return must be filed. The period can be a month, a quarter or a year. At the start of the activities in the Netherlands the first VAT return can have a different period.

Always file a VAT return

You have to file a VAT return for all your activities in the Netherlands, even if you do not need to pay turnover tax for a certain tax period.


Expatax can assist you with preparation and filing of the VAT returns and also with other accounting requirements like year end accounts and corporate income tax returns.


Click here to get a quotation for our accounting services