VAT return (omzetbelasting)

What is a VAT return?

If you have to file a VAT return, you declare the VAT due and deduct the deductible input tax. You pay or receive the difference. Your return period and deadline are listed with the Tax and Customs Administration. Exempted activities and the small businesses scheme (KOR) can change your obligations.

VAT and the Dutch term omzetbelasting

In the Netherlands, the terms ‘btw’ and ‘omzetbelasting’ both refer to VAT (value added tax). Dutch official documents often use omzetbelasting, while btw is the abbreviation commonly used in everyday language.

VAT rates

Three VAT rates apply in the Netherlands. Which rate you use depends on the products or services you supply. There are also situations where you do not charge VAT at all, because a service is exempt from VAT. Below is an overview of the rates and exemptions.

21% (standard rate)

The standard rate of 21% applies to the vast majority of all goods and services in the Netherlands. These include electronics, software, clothing, business services and most other products and services. This is the rate you will use as an entrepreneur in most cases.

9% (reduced rate)

The reduced VAT rate of 9% applies to products and services that the government wants to keep affordable for consumers. These include food, books, newspapers, medicines, hairdressing services and bicycle and shoe repairs. The purpose of this lower rate is to make these essential or cultural products more accessible.

0% (zero rate)

The 0% rate applies, subject to certain conditions, for example to exports outside the EU and certain supplies to businesses within the EU. In such cases, you charge 0% VAT and, in principle, retain the right to deduct input VAT. The zero rate is different from a VAT exemption or the reverse charge mechanism: under the reverse charge mechanism, the customer declares the VAT.

Exempt from VAT

Certain activities qualify for a VAT exemption. This happens in healthcare, education and certain financial services. In these cases, you do not have to charge VAT to customers. But at the same time, as an entrepreneur, you are also not entitled to deduct VAT on business expenses and investments.

Special VAT rules

Additional VAT rules apply in some situations. These special regulations do not determine which rate you use, but how you should process VAT in your administration and invoicing. Below are the main special regulations for entrepreneurs.

Reverse-charge VAT

Under the ‘reverse charge mechanism’, the obligation to account for VAT passes from the supplier to the customer. The supplier does not charge that VAT; the customer accounts for it in their own VAT return. This mechanism is often used in construction, the supply of personnel and international trade.

On the invoice, clearly state 'reverse charge VAT' along with the customer's VAT number.

The small business scheme (KOR)

The small entrepreneur scheme (KOR) is possible under conditions with a maximum of €20,000 turnover per calendar year. You then do not charge VAT and do not deduct VAT on costs. Usually you do not submit a VAT return, but for certain foreign transactions, for example, a filing obligation may arise. Since 2025, the old minimum participation period of three years no longer applies. Voluntary deregistration is possible from the start of a reporting period; notify this at least four weeks in advance. If the turnover threshold is exceeded, the exemption ends immediately, including for the transaction with which you exceed the threshold. View the rules for deregistering with the Tax and Customs Administration.

VAT return: when to do it in 2026?

Most business owners file quarterly returns. For 2026, by quarter, these are the deadlines for declaration and payment.

The return and payment must be received by this date at the latest. Please allow for the processing time of a bank transfer.

Doing monthly or annual VAT returns?

Usually you submit a return per quarter. You can request a monthly period; the Tax and Customs Authority can also impose this in the event of late filing or payment. Several conditions apply to an annual return, including less than €1,883 of VAT to be paid per year. The assigned period in your return letter is leading. Check the conditions for a different return period.

How to file VAT returns as a self-employed person?

Ensure your invoices, receipts and records are complete for the relevant period. You can file your return via Mijn Belastingdienst Zakelijk, suitable software or an authorised service provider. For a first return, check whether the Tax and Customs Administration prescribes a different method of submission.

1. Go to the official login page for business owners and choose your situation and legal form.
2. Select the appropriate time period.
3. Fill in the turnover and VAT due in the sections that correspond to your supplies.
4. Enter the deductible input tax in section 5b.
5. Check the amounts, submit the return and keep the receipt.
6. Pay the amount due on time using the payment details from the tax return, for example via iDEAL or bank transfer.

Even without turnover, you must submit a return if an obligation to do so is waiting for you. If you did have expenses, there may be deductible input tax; therefore, do not automatically fill in zeros everywhere.

Do you supply consumers in other EU countries? In addition to the standard VAT return, an OSS declaration may apply.

Input VAT

Input VAT is the VAT on business purchases that you can deduct under certain conditions. Think of use for taxed supplies and an appropriate invoice. Private use, exempt turnover and excluded costs are assessed separately. Not all VAT stated on a business receipt is automatically deductible.

Example: how much VAT do you pay?

You have a turnover of €10,000 in the Netherlands, excluding 21% VAT. The VAT due is €2,100. In addition, you have €420 in deductible VAT on business expenses relating to taxable turnover. Excluding other items or adjustments, you pay €2,100 − €420 = €1,680. In section 1a, you enter €10,000 turnover and €2,100 VAT; section 5b shows €420. This is a simplified example.

Tips for VAT returns

The following practical tips will help you avoid mistakes and stress around your VAT return.

• Note the filing deadlines in your diary or use the Dutch Tax and Customs Administration’s Btw-Alert app.
• Put the VAT received in a separate account, that way you won't face any surprises.
• Make sure your records are in order and keep all records for at least seven years.
• Consider using accounting software or engage an accountant if you find tax returns too complex.

Error in your VAT return

Of course, it can happen that you make a mistake in your VAT return. Perhaps you overlooked an invoice or simply entered an incorrect amount. It is then important that you correct this mistake as soon as possible. Depending on the size of the difference, there are two ways you can correct it. For example, via a correction in your next return or via a separate supplementary statement.

A small correction (maximum €1,000)

If the total VAT correction is a maximum of €1,000, you may include it in your next return. Correct the section where the amount originally belongs. This applies to both too much and too little VAT declared.

Supplementary VAT return (more than €1,000)

If the total VAT correction exceeds €1,000, you must submit a supplementary VAT return. Do this as quickly as possible and at the latest within eight weeks of discovering the error. State the period to be corrected and the corrected data. If you have to pay additional tax, wait for the additional assessment before paying that amount. A voluntary correction does not automatically mean that interest or a fine is excluded.

VAT return late or forgotten?

There are separate rules for submitting a tax return and making a payment. A grace period of seven calendar days applies to late tax returns; after that, a fine of €82 may be imposed. Late payment may result in a fine of 3%, with a minimum of €50 and a maximum of €6,709. The grace period for payment also depends on your previous payment.

Submit a missing tax return as soon as possible and check what you need to pay. View the official explanation regarding failure to file and pay returns. In the event of an objection, observe the deadline and instructions on the assessment or decision.

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Frequently Asked Questions