VAT return deadlines

Deadlines per period in 2026 and 2027

For VAT returns, the date of receipt by the Dutch Tax Administration is what counts. If you file online and pay by bank transfer, make sure both are received no later than the deadline. If the date falls on a weekend or public holiday, schedule your payment earlier so it still arrives on time.

Monthly return

For monthly returns, your return and payment must be received no later than the last day of the month after the period. A few examples for 2026. January 2026 must be received by 28 February 2026 at the latest. May 2026 by 30 June 2026. December 2026 by 31 January 2027. The same principle applies in 2027.

Monthly filing gives you a quick view of your VAT position and can be useful with many international transactions or rapidly increasing VAT payable. The downside is that you need to take administrative action more often. If you use software, don’t file too early. Filing too early can trigger an error if the period has not yet been opened.

Quarterly return

Most entrepreneurs file quarterly. Deadlines are always the last day of the month following the quarter. Q1 2026 no later than 30 April 2026. Q2 2026 no later than 31 July 2026. Q3 2026 no later than 31 October 2026. Q4 2026 no later than 31 January 2027. The same schedule applies in 2027. This frequency keeps your admin manageable and your cash flow predictable.

Annual return

If you file annually, the return and payment must be received before 1 April of the following year. For 2026 this means no later than 31 March 2027. Annual filing is mainly used by smaller entrepreneurs, for example in combination with the small business scheme. Check in time whether annual filing suits your situation and make sure your bookkeeping is complete.

Looking specifically for VAT return deadlines 2022? The system is the same. Month and quarter: no later than the last day of the following month; annual return: before 1 April of the following year.

Filing or paying late

If you are late filing the return, the Dutch Tax Administration can issue an additional assessment and a default penalty for late filing. If you pay late, a default penalty is usually imposed on the outstanding VAT amount and tax interest may be charged. If you are running out of time, file the return as soon as possible and pay what you owe immediately. In case of special deferral or payment issues, proactively contact our Accounting firm for VAT and quarterly returns to limit damage.

Foreign entrepreneurs in the Netherlands

If you are established abroad but liable for VAT in the Netherlands, different (often more generous) latest receipt dates may apply than for entrepreneurs established in the Netherlands. For example, the deadline for the monthly return for December 2026 for foreign entrepreneurs can be 28 February 2027, while for entrepreneurs established in the Netherlands it is 31 January 2027. The date of receipt remains decisive. Make sure your NL VAT registration, payment method and bank verifications are in order. Profinancials helps foreign entrepreneurs with VAT for foreign entrepreneurs in the Netherlands to comply on time and correctly.

File and pay on time

Plan fixed moments right after each period, set calendar reminders and activate notifications from Mijn Belastingdienst Zakelijk. Check bank cut-off times, preferably pay a few days earlier and use a payment reference from your return. Don’t submit via your accounting software before the period is open. In practice, that is only from the 24th of the month preceding the end of the period. See also Tax returns & VAT support.

Starting out, nil return and changing filing period

Even without turnover you are required to file on time, i.e. a nil return. New businesses receive their first period and login options from the Dutch Tax Administration. If you do not receive an invitation, check your details and get in touch. If you want to switch to monthly, quarterly or annual filing, request a change to your filing period in time. We advise what fits your revenue, administrative burden and cash flow. You can also schedule a 1 - 1 consultation on VAT obligations and deadlines.

Frequently asked questions about VAT return deadlines

What is the deadline for the VAT return

For month and quarter, it is the last day of the month after the period. For the annual return, it is before 1 April of the following year. The date of receipt at the Dutch Tax Administration is decisive.

Which months fall in the 3rd VAT quarter

The 3rd quarter consists of July, August and September. The return and payment for Q3 must be received no later than 31 October. Therefore schedule your admin in the first weeks of October.

What is the grace period for the VAT return

There is a grace period of 7 days after the submission deadline. If you file within 7 days, you will not receive a penalty for late filing. After those 7 days, a fixed default penalty of €82 may be imposed. The date of receipt counts. If you get into difficulty, act immediately and request deferral if necessary.

Need help with your VAT return

Want to be sure your VAT return is correct and on time? Profinancials takes care of your returns, monitors deadlines and optimises your VAT position for month, quarter and year. Especially for freelancers in Eindhoven we offer VAT returns for freelancers (Eindhoven). Contact us for a quick check or ongoing support.