Tax filing deadlines for SMEs

Overview of VAT deadlines for entrepreneurs

Per month

Do you file VAT monthly? Your return and payment must be received no later than the last day of the month following the period. Example: file and pay the February return by 31 March at the latest. If the due date falls on a weekend or public holiday, the deadline moves to the next business day. Need help collecting and submitting on time? Our Accounting firm Eindhoven for SMEs supports you with this.

Per quarter

For quarterly returns, the fixed calendar below applies:

Per year

Do you file VAT annually? File and pay no later than 31 March of the following year.

Filing via accounting software

If you submit via administration or accounting software, electronic filing usually opens in the last week of the month after the period. Filing and payment remain tied to the deadline for each period. Want to know exactly how we handle planning and submission timing? See How it works: planning and submission timing.

Income tax and corporate income tax deadlines

Income tax for sole proprietors and partnerships

The deadline for filing your income tax return is 1 May after the calendar year. You can usually request an extension until 1 September. Payment follows the Dutch Tax Administration assessment. If you work with a tax service provider, a becon extension may be possible. Want to avoid surprises around payments and timelines? Arrange your Provisional assessment 2026 for entrepreneurs in good time.

Corporate income tax for BVs and NVs

The corporate income tax deadline is 5 months after the end of the financial year. You can request an extension, generally up to 5 additional months. Payment follows based on the assessment. If you don’t use a calendar financial year, count from your own year-end.

Late with your return or payment?

Filing late can lead to a default penalty. If you pay late, you may receive a late payment penalty and collection interest. File as soon as possible and pay immediately to limit the damage. If you receive an additional assessment and it’s incorrect, lodge an objection in time. Do you need ongoing support with filing obligations and deadlines? Check out our services for local entrepreneurs and SMEs.

Frequently asked questions about SME tax filing deadlines

What is the deadline for filing your tax return?

For income tax the deadline is 1 May after the calendar year. For VAT: the last day of the month after the period. For corporate income tax: within 5 months after the end of the financial year.

What is the deadline for filing a tax return as a self-employed person?

As a self-employed person, you must file your income tax return by 1 May. You can usually request an extension until 1 September. Also don’t forget your periodic VAT deadlines per month, quarter or year.

Which date applies to the 3rd quarter?

The 3rd quarter runs from July through September. The VAT deadline for Q3 is 31 October for both filing and payment.

Need help with your returns and deadlines?

With Profinancials you’re ready on time. We take care of your complete bookkeeping and filings, send proactive reminders and you have one dedicated advisor. Work fully digitally and keep real-time insight.

Explore our bookkeeping and tax filing services