Value Added Tax (VAT) submission in the Netherlands

How often should you as a Dutch-registered company settle your Value Added Tax with the tax authorities in Holland?

value added tax in the netherlands

A company doing business in the Netherlands is subject to value added tax (VAT) unless an exemption applies. The tax office indicates which periods a company needs to file and these periods depend on the size of the taxable turnover.

Annual VAT return filing

If you pay less than EUR 1,883 in VAT and you have no article 23 status plus the previous year’s turnover was less than EUR 10,000, then you can file your Value Added Tax returns annually.

Monthly VAT return filing

If you pay more than EUR 15,000 in VAT per quarter to the tax office, then your quarterly VAT return gets changed to a monthly frequency. You can also request monthly VAT return filing even if you do not meet the EUR 15,000 requirement.

Quarterly VAT return filing

In other cases you will have a quarterly obligation to file the Value Added Tax return. However, if you repeatedly fail to file and pay it in time, the tax office will issue a fine and also impose obligatory monthly VAT returns instead of quarterly.

File your VAT return in time

Our aim is to file your VAT return in time, but it takes two to tango. That implies we can only file in time if the client provides us with the details in time. Filing the VAT return in time is absolutely one of the most important aspects of the financial bookkeeping from a tax advisor’s point of view.

Article 23 status

The above-mentioned article 23 status applies to VAT-liable entrepreneurs who import goods from outside the EU. If you import goods from outside the EU you have to pay the VAT on the goods the moment you collect them. This constitutes actually paid VAT that you can claim back on the VAT return. To make it easier for the VAT entrepreneur, the article 23 status has been introduced. If you apply for this status, you no longer have to pay the VAT when the imported goods are collected. We can assist you with this application.

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Orange Tax Services - Holland income tax specialists

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