By HNFS · 4 min read
Dit artikel is alleen in het Engels beschikbaar.
If you own a Dutch BV while living abroad, VAT filing may be one of the recurring tasks you need to organise. Questions often arise about deadlines, periods without sales and transactions with customers in other countries.
This guide explains the main points to consider and how to arrange practical support for your company.
If your company is required to submit Dutch VAT returns, it must file for each assigned reporting period, even when it has no turnover. Exceptions exist, including businesses supplying only VAT-exempt goods or services and businesses participating in the small businesses scheme, known as the KOR.
Most businesses file quarterly. The Belastingdienst (Dutch Tax Administration) confirms the reporting periods, filing deadlines and payment references in its VAT filing letter. These details are also available in Mijn Belastingdienst Zakelijk.
Both the VAT return and any payment due must reach the Belastingdienst by the applicable deadline. Filing the return and paying the VAT are separate responsibilities.
Check your company’s VAT filing letter or online account for the exact dates. Different deadlines apply to businesses established outside the Netherlands, so it is important to follow the timetable applicable to your company.
To keep the process organised, agree with your bookkeeper on when documents must be supplied and who will arrange the payment.
No activity does not automatically remove a VAT filing obligation.
If your company is required to file and has no sales or expenses to report, it submits a nil return, known as a nihilaangifte.
If the company has expenses but no sales, a return may still include deductible VAT on those expenses. The normal conditions for VAT deduction must be met.
If the business stops trading, continue submitting required VAT returns until the Belastingdienst confirms that this is no longer necessary.
VAT on business purchases, costs and investments may be deductible as input VAT, or voorbelasting. However, not all VAT is recoverable.
The main conditions include using the purchases for activities that qualify for VAT deduction, receiving the goods or services, and holding an invoice that meets the VAT invoice requirements. Expenses relating to VAT-exempt turnover generally do not qualify.
This is why keeping the underlying invoices is important, rather than relying only on bank payments.
For a practical document-sharing routine, agree on providing:
Explain unusual transactions when supplying the records. This gives your bookkeeper an opportunity to ask questions before preparing the return.
Certain supplies of goods and services to VAT-reporting customers in other EU countries must also be reported in an opgaaf ICP, or intra-Community transactions declaration. Some transfers of the company’s own goods to another EU country are also reportable.
The ICP declaration is separate from the VAT return. Its totals must match the corresponding amounts reported in box 3b of the VAT return for the same period.
Unlike a required VAT return, an ICP declaration is generally not needed for a period with no reportable supplies or transfers.
Late VAT filing or payment can result in an additional assessment and a penalty. Having no turnover does not prevent these consequences if a required return is not submitted.
A clear timetable for supplying documents, reviewing the return and arranging payment can help keep these responsibilities visible.
Source: Belastingdienst – VAT filing and payment deadlines (Dutch).
At Haya Netherlands Financial Solutions (HNFS), we review sales and purchase transactions, calculate the VAT position and prepare and submit Dutch VAT returns.
We provide day-to-day bookkeeping and ICP filing services, helping keep the underlying administration and related declarations together.
HNFS assists with VAT questions and responses to information requests from the Belastingdienst.
We offer communication in English and Dutch, supporting owners who prefer to discuss their company’s accounting matters in either language.
This article provides general information. Your company’s VAT obligations depend on its activities and circumstances.
