Filing a VAT return: complete step-by-step guide for entrepreneurs
Everything you need to know about filing a VAT return. From preparation to submission to the Belastingdienst (Dutch Tax Authority) via Digipoort. Including deadlines and common mistakes.
What is a VAT return?
A VAT return is the periodic report of VAT received and paid to the Belastingdienst (Dutch Tax Authority). As a self-employed person or SME entrepreneur in the Netherlands, you generally file quarterly. You report how much VAT (sales tax) you have received from customers (output VAT) and how much VAT you have paid to suppliers (input VAT). The difference is remitted — or you receive a refund if you have paid more than you received. Submission is done digitally via Digipoort, the official channel of the Belastingdienst. With accounting software like Giroo, the return is automatically calculated from your entries and submitted directly from the application, without needing to log in separately to the Belastingdienst.
When do you need to file a VAT return?
The Belastingdienst determines whether you file per month or per quarter. This depends on your revenue and the VAT amount you remit:
- Quarterly return: most entrepreneurs file quarterly (Q1 through Q4)
- Monthly return: if you remit more than € 15,000 VAT per quarter, you must file monthly
- Annual return: sometimes possible via the small business scheme (KOR — kleineondernemersregeling)
VAT return deadlines 2026
| Period | Deadline |
|---|---|
| Q1 (Jan–Mar) | 30 April 2026 |
| Q2 (Apr–Jun) | 31 July 2026 |
| Q3 (Jul–Sep) | 31 October 2026 |
| Q4 (Oct–Dec) | 31 January 2027 |
Step-by-step VAT return guide
Step 1: Make sure your records are complete
Before filing, your bookkeeping must be up to date:
- All purchase invoices are posted (with correct VAT codes)
- All sales invoices have been sent and posted
- Bank statements have been processed and reconciled
- Private use is correctly recorded (e.g. company car)
Step 2: Check the VAT sections
The VAT return consists of several sections:
- Section 1a: supplies/services taxed at 21% (standard rate)
- Section 1b: supplies/services taxed at 9% (reduced rate)
- Section 1e: supplies/services taxed at 0% or reverse charged
- Section 4a: supplies to EU countries (intra-Community supplies)
- Section 5b: input VAT (VAT you have paid yourself)
Step 3: Check for errors
Common mistakes in VAT returns:
- Wrong VAT codes on purchase invoices (e.g. 21% instead of 9%)
- Forgotten input VAT on small receipts
- Duplicate postings from bank statements that were already manually recorded
- VAT on EU purchases not correctly reverse charged
Step 4: Submit via Digipoort
With accounting software like Giroo, you can submit the VAT return directly to the Belastingdienst via Digipoort. This saves you having to retype figures manually in the Belastingdienst portal.
Tips for an error-free VAT return
- Post continuously — don't wait until the end of the quarter
- Use automatic bank linking — so you don't miss any transactions
- Check VAT codes during import — scan & recognise sometimes makes mistakes
- Store receipts digitally — the Belastingdienst accepts digital receipts
- Prepare a balanced trial balance — this catches errors
VAT returns with Giroo
With Giroo you automate most of this process. Your bank connection imports transactions automatically, scan & recognise processes your purchase invoices, and the VAT return is calculated automatically from your postings. With one click you submit via Digipoort.