VAT

The Dutch VAT return

The form has five groups of boxes and almost nobody explains what they mean. This does.

In short

If you are liable for VAT in the Netherlands, you file a VAT return monthly, quarterly or annually. The form has five groups of boxes: group 1 is your own turnover and the VAT you owe on it, group 2 is VAT a Dutch supplier reverse-charged to you, group 3 is what you supply abroad, group 4 is what you bring in from abroad, and group 5 is the total minus your input VAT. Whatever remains you pay to the Dutch Tax Administration, or get back. You file in Mijn Belastingdienst Zakelijk — as a sole proprietorship with DigiD, as a vof or bv with eHerkenning — or directly from accounting software that has a connection with the Dutch Belastingdienst.

The essentials

Filing period
Monthly, quarterly or annually. The Belastingdienst determines which period applies to you; for small businesses the quarter is the most common.
Boxes on the form
1a through 5b. Boxes 1 and 3 concern sales; boxes 2a, 4a, 4b and 5b concern purchases.
Where you file
In Mijn Belastingdienst Zakelijk, or directly from accounting software with a connection. A sole proprietorship logs in with DigiD, a vof or bv with eHerkenning.

Example: a completed return for one quarter

A self-employed plasterer files for the third quarter of 2026. He worked for private customers and as a subcontractor for a construction company, and bought materials and tools. The amounts are made up; the boxes and the calculation are those of the return.

Example: a completed return for one quarter
1a — standard rate (21%)Turnover € 4,000 · VAT € 840 — plastering in new builds and a commercial building, for private customers and a shopkeeper
1b — reduced rate (9%)Turnover € 1,000 · VAT € 90 — plastering in a home more than two years old
1e — btw verlegdTurnover € 3,600 · no VAT — the subcontracting work; the contractor declares the VAT
5a — VAT owed€ 930 — the VAT from 1a and 1b together
5b — input VAT€ 630 — 21% on € 3,000 of materials and tools
Total to pay€ 300 — 5a minus 5b, by 31 October 2026
All other boxes stay empty: there were no reverse-charged purchases, nothing to or from abroad and no private use. Had 5b been larger than 5a, he would have received the difference back. In booxx, this overview per box is ready from your bookings, and you can click any amount through to the invoices and receipts it is made of.

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How often you file

Your filing period is a month, a quarter or a year. For most small businesses it is the quarter: four returns a year, each in the month following the quarter. Businesses that reclaim a lot of VAT sometimes deliberately opt for monthly filing, because that money comes back sooner instead of being fronted for months.

Filing is mandatory even when there is nothing to report. A period without turnover and without purchases produces a nil return — and that return still has to be submitted. A missed filing costs a default penalty, regardless of whether you owed anything.

Step by step: how to file the return

Step 1: add up your period. All sales invoices, purchase invoices and receipts dated in that period, with the VAT per rate, divided over the boxes below. Accounting software does that from your entries; in booxx you click through each box to the transactions its amount is made of, so you can see before filing whether everything is in it.

Step 2: log in to Mijn Belastingdienst Zakelijk, the business portal of the Dutch Belastingdienst. Since 6 August 2026 you first choose your business form. A sole proprietorship logs in with DigiD; if your business has a legal form such as a vof or bv, your VAT return is only ready for you when you log in with eHerkenning. Step 3: open the return for the right period and copy the turnover and VAT per box; your input VAT goes in 5b.

Step 4: check the balance at the bottom and submit. You get a confirmation, and while logged in you see the date by which you must pay; you can pay straight after submitting with iDEAL | Wero. Step 5: if you had supplies or services to businesses in another EU country in that period (box 3b), also file the ICP return (ICP-opgaaf) — a separate statement next to the VAT return.

The VAT return in five steps

  1. Add up your periodAll sales and purchase invoices and receipts from that period, with the VAT per rate, divided over the boxes.
  2. Log in to Mijn Belastingdienst ZakelijkA sole proprietorship with DigiD; a vof or bv with eHerkenning.
  3. Copy the boxesPer box the turnover and the VAT; your input VAT goes in 5b.
  4. Check and submitLook at the balance at the bottom; you can pay straight away with iDEAL | Wero.
  5. ICP return if you had anything in 3bSupplies or services to businesses in another EU country are reported separately.
Even for a period without turnover or purchases you file a return: a nil return.

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What the boxes mean

Group 1 is your own turnover in the Netherlands, split by rate: 1a is the standard rate, 1b the reduced rate. Box 1d is the annual correction for private use — a company car, or goods and energy you use privately. Group 2 only fills up when a Dutch supplier has reverse-charged the VAT to you, which mainly happens in construction and subcontracting.

Group 3 is everything leaving the country: 3a is export outside the EU, 3b is supplies and services to businesses in another EU country, and 3c is the exception for turnover on which you account for VAT in another EU country under your own registration there. Group 4 is the mirror image: 4a is what you bring in from outside the EU, 4b from within. Group 5 adds up: 5a is the VAT owed from the groups above, 5b your input VAT, and the difference is what you pay or reclaim.

Why reverse-charged VAT appears twice

When you buy a service from a supplier abroad — hosting, software, a subcontractor — that invoice carries no VAT. The VAT has been reverse-charged to you: you have to declare it. The same amount then appears twice on your return: once as VAT owed in box 4a or 4b, and once as input VAT in box 5b.

On balance you pay nothing, but the boxes still have to be filled — the Belastingdienst wants to see that the transaction happened. Two cases look like this but are not: under the margin scheme (used goods, art, antiques) nothing is owed and nothing is deductible, and on imports under an Article 23 licence the taxable amount is the customs value including freight and import duties — a figure that rarely appears on the supplier's invoice.

The three mistakes made most often

The first is a VAT code sitting on the wrong side. You cannot tell from a code's name whether it is meant for sales or for purchases, and the wrong choice either removes turnover from your return or counts the VAT on the wrong side. When in doubt, look at the box: 5b, 2a, 4a and 4b belong to purchases, boxes 1 and 3 to sales.

The second is a supply to an EU business that lands in box 3b but not on the EC Sales List. The two belong together and the Belastingdienst lays them side by side. The third is confusing box 3c with the One Stop Shop: 3c is for turnover on which you account for VAT in another EU country under your own registration there, not for what you declare through the one-stop system.

Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.

Frequently asked questions

Do I have to file if I had no turnover?

Yes. A period without turnover and without purchases produces a nil return, and that return has to be submitted. Not filing costs a default penalty, even when you owed nothing.

Can accounting software file my return for me?

Yes, if the software has a connection with the Dutch Belastingdienst; the Belastingdienst explicitly names filing with accounting software as an option. In booxx that connection is not yet active. The software prepares the return — every box filled from your entries, with a link through to the transactions a figure is built from — and you copy the amounts into Mijn Belastingdienst Zakelijk.

What do I do if I find a mistake in a return I already filed?

You correct it with a supplementary return. That is a separate notification stating what should have been reported; it does not replace the original return but corrects the difference.

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The subjects

Calculators for freelancers

All five free calculators in one place: net income, hourly rate, hours criterion, VAT and KIA, at 2026 rates.

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Freelancer net income calculator

Enter your turnover and costs and see what you keep after Dutch income tax and the Zvw contribution, per year and per month, at 2026 rates.

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Freelancer hourly rate calculator

From the net you want to keep each month to the profit, the turnover and the minimum hourly rate you need to charge, with 2026 Dutch tax included.

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Glossary

Voorlopige aanslag, naheffingsaanslag, btw-id, suppletie: twenty-nine Dutch tax and KvK terms, each explained in two or three sentences.

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What is a zzp'er?

Zzp means self-employed without staff. Not a legal form, but you are an entrepreneur: what that means for registration, tax and bookkeeping.

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Starting a sole proprietorship

Registering with the KvK, your VAT numbers from the Dutch Belastingdienst, and records that are right from your first invoice.

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Becoming a zzp'er from abroad

Registering with the KvK if you do not (yet) live in the Netherlands: when you need a Dutch home address, when the RNI is enough, and what to bring.

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Getting DigiD as a freelancer

With DigiD you register your sole proprietorship with the KvK and log in to Mijn Belastingdienst Zakelijk. How to apply, with a Dutch home address or from abroad.

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eHerkenning: do freelancers need it?

eHerkenning is the business login for the Dutch government. When DigiD is enough for a sole proprietorship, when it isn't, and how to apply.

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Business bank account: required?

Do you need a business bank account as a freelancer in the Netherlands? When it is required, when you may use your personal account, what the bank asks for and whether a foreign account is allowed.

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Insurance for freelancers

Which insurance is compulsory for a zzp'er and which is not: health insurance, disability insurance (compulsory from probably 2030), business and professional liability.

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Bookkeeping yourself or an accountant?

An accountant is not mandatory. When doing it yourself works, when help is wise, and what to do if you don't read Dutch yet.

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Authorising your accountant

How to authorise your accountant at the Dutch Belastingdienst with DigiD or eHerkenning, what the registration letter is and how to withdraw an authorisation.

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VAT in the Netherlands

The 21%, 9% and 0% rates, what is exempt, your two VAT numbers, the quarterly return and the three exceptions: KOR, reverse charge and the EU.

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VAT number and turnover tax number

Your two numbers from the Dutch tax office: the VAT ID for your invoices and the turnover tax number for the Belastingdienst only. What they look like, where to find them and how to check a number.

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Invoice requirements

What must be on your invoice, the deadline for sending it and how long you keep it — the rules of the Dutch Belastingdienst in one place.

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Client does not pay

Payment term, reminder, formal notice, collection costs and statutory interest: what you may charge when an invoice stays open, for businesses and for consumers.

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Small businesses scheme

The € 20,000 threshold, what changes if you join, and the exception that gets missed most often.

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Keeping records

What you must keep for seven years, why digital is allowed, and which file the Belastingdienst asks for during an audit.

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Importing an audit file

Which Dutch accounting package reads in an audit file (XAF) from another package, what the file leaves out, and which version to choose.

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Dutch chart of accounts in English

The chart of accounts a Dutch sole proprietorship starts with, account by account, in Dutch next to English.

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Starting a bookkeeping practice

What you arrange when you start a bookkeeping practice in the Netherlands: KvK, beconnummer, the Wwft and which title you may use.

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Working in the firm workspace

A guide for bookkeeping firms: reading the work queue, doing the same task for every client in a row, planning VAT deadlines and setting permissions per staff member.

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Working with your bookkeeping firm

Guide for clients of a bookkeeping firm: making invoices, sending in receipts and purchase invoices and answering your firm's questions, in your own language.

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Selling within the EU

Business or consumer is the first question: it decides whether you end up at box 3b and the EC Sales List or at the € 10,000 threshold.

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Reverse charge (btw verlegd)

A subcontractor in construction? You put no VAT on your invoice but 'btw verlegd' — and you get the VAT on your own purchases back.

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Deductible costs for freelancers

Which costs a zzp'er deducts from profit: business costs 100%, mixed costs only the business part, € 0.25 per kilometre, and food, drink and entertainment above the threshold or 80%.

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Tax breaks for freelancers

Self-employed deduction, starter's deduction, SME profit exemption and the KIA: what they are worth in 2026, in which order, with a worked example.

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The hours criterion

The 1,225 hours that decide whether you get the self-employed deduction: which hours count, and why half a year in business does not mean half the hours will do.

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How much tax to set aside

Three pots: VAT, income tax and the Zvw contribution. What goes in each, the 2026 rates, and how to pay monthly instead of all at once.

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Voorlopige aanslag (provisional assessment)

What a voorlopige aanslag is, how to check and change it, until when you can, and why starters should request one themselves.

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Toeslagen (benefits) as a freelancer

Healthcare or rent benefit as a zzp'er: which income you report (not your profit), how to estimate it, and why you check it again with every VAT return.

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Letter from the Belastingdienst

Tax return letter, provisional or final assessment, additional assessment or fine: which letter is which, what to do, and by when.

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Income tax return

When you have to file, when it is merely wise to, and the M-form for the year you moved to the Netherlands.

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Investment deduction (KIA)

28% of what you invest off your profit — but only above €2,901, not under €450 per item, and not on your passenger car.

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Closing your sole proprietorship

Stopping as a zzp'er: deregistering with the KvK, your last VAT return, the cessation profit in your income tax and what you keep for seven years.

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