As an entrepreneur, you usually file a VAT return after each quarter via Belastingdienst.nl: in January, April, July and October. You have the entire month to complete it. In short, this is how it works:
Important: If you haven’t received any VAT in a quarter, you still need to file your VAT return. Otherwise, you risk a fine. In that case, your received VAT is ‘0’. Have you paid more VAT than you received? Then you’ll get the difference refunded. (Belastingdienst NL)
"},"alignedImage":{"position":"right","transformBaseUrl":"https://assets.ing.com/transform/94f1618a-5ae9-4459-adb0-67631d809ce0/SMILING-YOUNG-WOMAN-USING-MOBILE-PHONE-IN-RESTAURANT","original":"https://assets.ing.com/m/6e085665c32676cb/original/SMILING-YOUNG-WOMAN-USING-MOBILE-PHONE-IN-RESTAURANT.jpg","extension":"jpg"}},{"componentType":"accordion","accordionList":[{"title":"What is VAT?","richBody":{"value":"VAT stands for Value Added Tax (in Dutch: belasting toegevoegde waarde), also known as turnover tax. It is a tax levied on goods and services.
You are only allowed to deduct VAT on goods or services that were genuinely purchased for business purposes. For certain business expenses, VAT is not deductible.
Hospitality expenses (such as food and drinks) are the most common example. While you cannot deduct the VAT on these costs, you can deduct the expenses themselves from your profit for income tax or corporate income tax purposes.
Do you have a company car (also known as a ‘car registered to the business’)? If you want to deduct VAT on fuel costs, you must clearly distinguish between business and private use.
"}},{"title":"VAT return for self‑employed professionals (zzp’ers)","richBody":{"value":"The process of paying and declaring VAT is the same for all entrepreneurs. Filing a VAT return as a self‑employed professional is no different from doing so as an entrepreneur with employees. That said, there are different VAT rates, exemptions and calculation methods. We explain these below.
"}}]},{"componentType":"sectionTitle","title":"Step 1: Check which VAT rate applies to you"},{"componentType":"paragraph","richBody":{"value":"There are three VAT rates: 21%, 9% or 0%. It’s important to know which rate applies to each product or service you offer, as this must be shown on your invoices.
You may also be exempt from VAT, for example if you have a low turnover or fall under specific exemption schemes.
Below you’ll find an overview of the VAT rates and which one applies to your situation.
"}},{"componentType":"accordion","accordionList":[{"title":"The 21% VAT rate","richBody":{"value":"The 21% VAT rate applies to most entrepreneurs and self‑employed professionals. Most businesses deal with this rate, as it is the standard and most commonly used VAT rate.
"}},{"title":"The 9% VAT rate: for ‘affordable’ products and services","richBody":{"value":"The reduced 9% VAT rate applies to goods and services that the government wants to keep affordable. This rate applies, among other things, to:
Here you’ll find an extensive list of goods (goederen) and services (diensten) subject to 9% VAT
"}},{"title":"The 0% VAT rate for international trade","richBody":{"value":"As an entrepreneur or self‑employed professional, you’ll deal with the 0% VAT rate when you supply or purchase goods or services across borders. In this case, the VAT obligation is effectively transferred to the other party. This is known as a VAT reverse charge.
You do not charge VAT on the invoice and therefore do not receive VAT, but you must still report the turnover in your VAT return.
If you supply goods or services to private individuals within the EU, you do include VAT on the invoice. When importing goods or services, you usually pay no VAT on balance. Here you can read more about international business and VAT (internationaal zakendoen en btw).
Supplies to ships and aircraft may also fall under the 0% VAT rate. Here you’ll find more situations in which the 0% rate applies to goods (goederen) and services (diensten).
"}},{"title":"When am I exempt from VAT?","richBody":{"value":"Some sectors and activities are exempt from VAT. This includes journalistic activities (press media), education, and medical and healthcare services. The list of conditions and exceptions is extensive.
For example, a self‑employed professional carrying out journalistic work for a newspaper does not charge VAT. However, writing commercial copy for another company is subject to the 21% VAT rate. A general rule of thumb is that activities considered socially beneficial by the government may be exempt from VAT or fall under the 0% or 9% rate.
"}},{"title":"VAT exemption for self‑employed professionals with a low income","richBody":{"value":"Are you a self‑employed professional with an annual turnover below €20,000? You may be exempt from VAT obligations by using the Small Businesses Scheme (KOR). In short:
To file your VAT return efficiently, you need a clear overview of how much VAT you’ve received and paid. You can track this in Excel, but using online accounting software often makes things much easier and saves time.
"}},{"componentType":"accordion","accordionList":[{"title":"Easy VAT filing with accounting software","richBody":{"value":"Some accounting software automatically transfers VAT amounts from your invoices directly to your VAT return, leaving you with just one final step: submitting it. Want to make your administration even more efficient? You can also link your accounting software to your business bank account.
"}}]},{"componentType":"sectionTitle","title":"Step 3: File your VAT return yourself… or outsource it"},{"componentType":"paragraph","richBody":{"value":"Many self‑employed professionals can file their VAT return themselves, provided their administration is in good order. The Dutch Tax Authorities also provide guidance.
Alternatively, you can leave it to a specialist. (Belastingdienst NL).
You can hire a tax advisor, bookkeeper or accountant. These professionals can also calculate and file your income tax return. Advisors typically charge from around €70 per month, depending on your turnover. These costs are tax‑deductible.
Keep in mind: you’ll still need to supply the necessary information – the specialist files the return based on the data you provide.
There are two ways to calculate VAT:
Invoice-based system (factuurstelsel)
If you mainly work on an invoice basis.
Cash-based system (kasstelsel)
If you mainly sell goods and/or services to private individuals.
Under the invoice-based system, you calculate your VAT based on all invoices you issued during a quarter. These invoices should already show the VAT you charged.
What about invoices that have been sent but not yet paid?
You still include the VAT on those invoices, as the invoice date is decisive. This means you may have to pay VAT that you haven’t actually received yet. That’s why, alongside the invoice-based system, there is also the cash-based system. Under that system, you only pay VAT once you’ve actually received it.
"}},{"title":"Calculating VAT under the cash-based system","richBody":{"value":"The cash-based system applies to, among others, retailers (including online shops), decorators, cobblers, hairdressers, window cleaners, laundries, bicycle repairers and hospitality businesses. These businesses mainly sell to private individuals.
Especially if you’re a starting entrepreneur, the cash-based system can offer significant liquidity benefits. If you’re an entrepreneur and at least 80% of your turnover comes from private individuals, you can ask the Dutch Tax Authorities for permission to use the cash-based system.
Under the cash-based system, you only pay VAT once you’ve actually received it.
"}}]},{"componentType":"sectionTitle","title":"Step 5: Submit your VAT return on time"},{"componentType":"paragraph","richBody":{"value":"After registering with the Dutch Chamber of Commerce (KvK), the Tax Authorities will send you (once) your first VAT return, information about your VAT status and login details for Belastingdienst.nl.
You submit your VAT return online and pay the amount due immediately.
Your VAT return must be submitted and paid by the last day of the month following the reporting quarter.
Example:
Forgot to file your VAT return as a self‑employed professional? Submit it within 7 calendar days to avoid receiving an additional tax assessment (naheffingsaanslag). This assessment includes a high estimated amount of VAT that you are assumed to owe.
Still file your VAT return and pay the amount of VAT you declare. In addition, you’ll receive a penalty for failing to file (€68 boete). For late payment, a payment default penalty of 3% of the VAT due applies (with a minimum of €50).
"}},{"title":"Set a VAT return reminder","richBody":{"value":"You can receive email reminders from the Dutch Tax Authorities. Arrange this via ‘Log in for entrepreneurs’ on the Tax Authorities’ website.
You can also use the VAT Alert app on your smartphone or tablet. This app not only sends notifications but also places reminders directly in your calendar.
If circumstances prevent you from filing on time, you may request a deferment. The Dutch Tax Authorities apply strict conditions to VAT filing deferments.
If you want a payment deferment, you must still file your VAT return as usual. Then wait for the additional tax assessment and request a “telephone deferment”. You can receive up to 4 months of deferment, calculated from the final payment date stated in the additional assessment.
Key conditions for VAT payment deferment:
With a VAT rate of 21%, the amount due can add up quickly. Make sure you have enough funds available at the end of each quarter. Set aside the VAT you receive or build up a buffer, so you’re not caught by surprise.
"}},{"componentType":"accordion","accordionList":[{"title":"Tip: Easily set aside money in a savings pot","richBody":{"value":"Do you have a Zakelijke Oranje Spaarrekening? You can create up to 10 savings goals for different purposes. Set one aside specifically for the VAT you receive.
"}},{"title":"Tip: Choose VAT Saving and arrange it with one click","richBody":{"value":"With VAT Saving, you can easily calculate how much VAT you need to set aside from incoming payments. With just one click, this amount is transferred directly to your savings account.
"},"textLinks":[{"url":"/en/business/digital-banking/service/vat-savings","text":"All about VAT Saving"}]}]},{"componentType":"linkList","iconTitle":{"icon":{"transformBaseUrl":"https://assets.ing.com/transform/e2274273-96dc-48a1-9c2c-17f9311aed5e/Feedback-Light_Bulb_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/6c2465a2e1603f5f/original/Feedback-Light_Bulb_Outline.svg","extension":"svg"},"title":"Ook interessant voor jou"},"textLinks":[{"url":"/zakelijk/administratie","text":"Houd je zzp- administratie op orde"},{"url":"/en/business/digital-banking/simple-bookkeeping","text":"Eenvoudig boekhouden"},{"url":"/en/business/digital-banking","text":"Alles over digitaal bankieren"},{"url":"/en/business/digital-banking/service/vat-savings","text":"Spaar automatisch voor je btw-afdracht"},{"url":"/zakelijk/zzp/tips/inkomstenbelasting-zzp","text":"Inkomstenbelasting regel je zo"}]}]}}}