Quarterly VAT Return in the Netherlands

If you run a business in the Netherlands, you must regularly file your VAT (BTW) returns. For most entrepreneurs, the standard method is quarterly reporting. This means that every three months you send a VAT return to the Belastingdienst (Dutch Tax Office).

In this article, we will show you step-by-step how to prepare for your VAT return, what you should know, how to avoid mistakes, and why it is worth acting in advance.

What is BTW and why do you have to file it?

BTW (belasting over de toegevoegde waarde) is the Dutch VAT – a tax on added value. You add it to your sales invoices and deduct it from purchase invoices. Every quarter (or in some cases monthly or yearly), you are required to submit a VAT return and pay any amount owed.

When filing your VAT return, the number of invoices doesn’t matter — the amounts do. Simply put: if you had more deductible costs than sales, the tax office may refund the difference.

Which documents do you need for a VAT return?

To correctly file VAT, you need to collect and organise all data for the reporting period (month, quarter, or year):

1. Sales invoices (verkoopfacturen)
   All invoices you issued to clients in the period. They must include the correct VAT number, date, net/gross amounts, and VAT rate.
2. Purchase invoices (inkoopfacturen)
   Business expenses from which you can deduct VAT (fuel, equipment, software, external services). They must be issued to your business and include the supplier’s correct VAT number.
3. Receipts (bonnen)
   You can only claim them if they contain all required details. They can be included as costs, but often without VAT deduction because most receipts don’t meet full invoice requirements.
4. Cash register reports (if you sell in cash)
   A daily or weekly sales report (kasregister or dagstaat).

Do you have to file quarterly?

In most cases, yes. The Belastingdienst automatically assigns quarterly VAT filing to new businesses. If you want to change the frequency (for example, to monthly), you can request it — but you will need a valid reason and approval from the tax office.

Who files your VAT – you or your accountant?

It depends on your knowledge, experience, and how your business operates.

Filing VAT yourself
For entrepreneurs who:

• Know Dutch tax rules very well.
• Have a small number of transactions and a simple structure.

What you need to do:

• Log in to the Belastingdienst portal.
• Go to the “Omzetbelasting” section.
• Enter your quarterly return data (net amounts, VAT charged, VAT paid).
• Check your balance and pay the tax (if applicable).

The Belastingdienst does not send reminders — you must track deadlines yourself. You also need to know the rules for deducting business costs.

How to create and register costs whilst avoiding a hassle? Read HERE.

Filing with an accountant
For businesses that:

• Have more invoices.
• Want to avoid mistakes and tax audits.

How it works:

• You give your accountant access to your invoices and costs (ideally automatically via eFaktura.nl).
• For accuracy, your accountant may also ask for a rekeningafschrift (bank statement) from your business account.
• The accountant files the VAT return for you.
• You receive a report with the summary and the amount to be paid.

With eFaktura.nl, you can give your accountant direct access to your account, so you don’t need to send anything manually. Your invoices and costs are visible in real time, allowing your accountant to prepare the return without waiting for documents.

Quarterly VAT deadlines

The filing deadline is also the latest date to pay your VAT.

Common VAT filing mistakes to avoid:

• Leaving everything until the last minute
  Filing VAT is not a “night before” task. Collecting invoices, checking details, and verifying VAT numbers should be done regularly.
• Incomplete cost documentation
  Losing receipts or forgetting to register them means your return will not reflect the full picture — and you may pay more tax.
• Incorrect VAT numbers
  Your own VAT number and your client’s must be correct and active in VIES. Otherwise, the tax office may reject the 0% VAT rate.

3 steps to make VAT filing simple

Instead of end-of-quarter stress, aim for full control and order. Follow these three simple steps, and you will file on time without missing documents.

Step 1: Connect your accountant in eFaktura.nl
Go to Settings → My Accountant in eFaktura.nl and invite your accountant. This way:

• You don’t have to send invoices by email.
• Your accountant always has access to your records.
• Everything is ready for filing.

Step 2: Add purchase invoices right away
Whenever you get a new receipt or invoice, upload it immediately. Choose the most convenient method:

• Take a photo with your phone.
• Upload a file from your computer or phone.
• Email it to [email protected] without logging in.

Step 3: Check your VAT chart
In the app, go to Statistics and see your current VAT liability. By tracking this regularly, you can set aside the right amount and avoid unpleasant surprises from the Belastingdienst.

File VAT with peace of mind

Tax returns don’t have to be stressful. With regular habits, the right tool, and good cooperation with your accountant, the process becomes simple.

At eFaktura.nl, we made sure you don’t need to collect papers, manually check invoices, or worry about VAT rates. Using eFaktura.nl, you can file quickly, securely, and always on time.