The quarterly VAT return: a practical guide
6 min read
Most freelancers file VAT quarterly. Filing and paying are one deadline: the last day of the month after the quarter ends. Miss it and you get a penalty even when the amount due is zero.
The four dates
Set them once as recurring reminders.
- Q1 (Jan–Mar): file and pay by 30 April.
- Q2 (Apr–Jun): by 31 July.
- Q3 (Jul–Sep): by 31 October.
- Q4 (Oct–Dec): by 31 January.
What you actually fill in
You report turnover per rate (21%, 9%, 0% or exempt), then supplies to EU businesses with reverse charge, then acquisitions where VAT is reverse-charged to you, and finally your total input VAT. The return works on invoice date, not payment date, unless you were granted the cash-basis scheme (kasstelsel) — mostly retail and hospitality.
If you supplied goods or services to VAT-registered businesses in other EU countries, you also submit an ICP declaration listing each client's VAT number and the amount. The totals must match your return.
Corrections and the suppletie
Small errors, under €1,000 in total, may be corrected in your next regular return. Larger ones need a suppletie (correction return) filed as soon as you notice. Voluntary correction keeps penalties low; waiting until an audit does not.
Should you use the KOR?
Under the kleineondernemersregeling you charge no VAT and file no returns, provided your Dutch turnover stays under €20,000 a year. In exchange you cannot reclaim input VAT, and you commit for three years. It suits people selling to consumers with few costs; it hurts if you invest, buy a lot of software, or work mainly for VAT-registered businesses who do not care about the VAT on your invoice. Cross €20,000 mid-year and the scheme ends immediately for the rest of the year — you charge VAT from that moment on.
If you cannot pay
File anyway, on time, and then request a payment arrangement. Filing late and paying late are two separate penalties, and the first one is entirely avoidable.