Dutch VAT returns

Any company registered with the Dutch tax authorities (see our Dutch VAT registration briefing) as a non-resident VAT trader must report taxable transactions through periodic filings, known as returns.

How often are Dutch VAT returns required?

In the Netherlands the standard VAT return period is quarterly. Monthly returns are required if a business usually has to pay more than EUR15,000 in VAT per quarter. In addition, monthly returns may be required if a business is often late with VAT payments. Resident businesses which are liable for less than EUR1,883 a year and have an intra-Community supply and acquisition value of less than EUR10,000 are required to file annually.

What Dutch VAT can be deducted?

Companies can offset sales or output VAT declared in the Dutch VAT return with the corresponding input or purchase VAT. There are some exceptions, including:

Certain staff benefits (sports and recreation facilities, accommodation, transport for personal use, provision of food and drink)
Catering and Restaurants

What are the deadlines for filing Dutch VAT returns?

Any Dutch monthly or quarterly VAT filing is due on the last day of the month following the period end. For companies filing an annual VAT return the deadline is 31^st March of the following year. Foreign businesses may submit their tax return up to 8 weeks after the end of the relevant tax period.

Any Dutch VAT due must be paid in EUR by the same deadlines that apply to VAT return filings. Payment can be made electronically.

Type of return	Frequency	Filing deadline	Document	Format
VAT return	Monthly	Last day of the month following the taxation period.	Version 14v01	XML
	Quarterly	Last day of the month following the taxation period.	Version 14v01	XML
	Annual	31st March of the following year	Version 14v01	XML
VAT return (correction)	Annual	31st March of the following year	VAT Return Supplement	XML
EC listing	Monthly	Within two months following the taxation period	ICP	XML
	Quarterly	Within two months following the taxation period	ICP	XML
	Annual	Within two months following the taxation period	ICP	XML
Intrastat	Monthly	10th working day after the reporting month	Intrastat Declaration	Fixed Format
Extrastat	Monthly	10th working day after the reporting month	Extrastat	Fixed Format
8th Directive	Yearly	1st October of the following year	Version 01	Fixed Format
13th Directive	Yearly	1st July of the following year	-	Fixed Format

Where are Dutch VAT returns filed?

In the Netherlands, foreign businesses have been required to submit VAT returns electronically since January 2014. This is done through the Tax Department’s website http://www.belastingdienst.nl

Dutch VAT penalties

If there are misdeclarations or late fillings of Netherlands VAT returns, foreign companies may be subject to penalties of up to EUR4,920. Interest is charged on any VAT due. The rate is reviewed by the Tax Department twice yearly. It is currently set at 4% per annum.

There is no statute of limitations for Dutch VAT; however recovery of VAT by the Dutch tax authorities is limited to a period of five years after the time when the company was first required to pay VAT.

How are Dutch VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a Dutch VAT credit arises. In theory, this is due back to the VAT registered business. Excess input VAT can be reclaimed when filing a VAT return. Claims should be made within 5 years of the relevant VAT period.

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Researching Dutch VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.

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