Updated by Jan Sanders and Philip Sarbach, Newtone
| How are VAT returns submitted to the tax authorities? | Electronic filing is compulsory for all businesses. There are two methods of submitting a VAT return electronically in the Netherlands.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Online filing over the internet
Returns can be submitted online via the Dutch tax administration's 'MijnBelastingdienst Zakelijk'' portal:
www.belastingdienst.nl/wps/wcm/connect/nl/ondernemers/content/inloggen-voor-ondernemers
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Users will need to create login details via 'eHerkenning' (in English, 'eRecognition'):
https://eherkenning.nl/en
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Businesses established outside the Netherlands were able to use the 'old portal' ('Ondernemersportaal') to submit VAT returns until 1 July 2024. 'MijnBelastingdienst Zakelijk' and 'eHerkenning' must now be used by foreign businesses.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Electronic filing using functional compatible software
VAT-registered businesses with a taxable turnover can report financial information via Standard Business Reporting (SBR), the national standard for the digital exchange of business reports.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Self-developed software can also be used to submit VAT returns, and the Dutch tax administration will support the developing and testing of this software. Further details can be found at:
www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/aangifte_betalen_en_toezicht/aangifte_doen/digitaal_aangeven/voor-ondernemers-aangifte-doen-met-administratiesoftware |
|
| Can a business submit paper VAT returns? | The first VAT return is (usually) submitted |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:59