When is my VAT for the last quarter due?

You must file and pay your quarterly VAT return (btw-aangifte) no later than the last day of the month after the quarter (kwartaal): for the last quarter of the year that is 31 January. Both the return and the payment must reach the Belastingdienst by then. You can find more topics for entrepreneurs on our entrepreneurs hub.

What is the deadline for VAT per quarter?

The deadline for VAT per quarter is the last day of the month that follows the quarter (kwartaal), and that date applies to both filing and paying. So after each quarter ends you have one month to settle everything. Do not count on an extension: the return and the payment are expected on the same final date by the Belastingdienst.

Which date belongs to which quarter?

Each quarter has its own fixed end date: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January. This way you know for the whole year exactly when it is your turn. Put these four dates in your calendar right away, because they return at the same moments each year and are easy to plan ahead.

What happens if you are late?

If you file or pay late, you can receive a default penalty and tax interest (belastingrente) from the Belastingdienst. The penalty is linked to missing the deadline, and the interest keeps running as long as the amount is outstanding. So pay a day early rather than a day late. Unsure about your turnover limit? Then read what the KOR threshold is.

Do you also file with zero turnover?

Yes, even with zero turnover you must file a nil return (nihilaangifte), because the Belastingdienst expects a return for every quarter. Without turnover you simply enter zeros, but you may not skip the return itself. Forgetting that nil return can still lead to a default penalty, even though you had no VAT to pay in that quarter at all.

How do you file the VAT return?

You file the VAT return through Mijn Belastingdienst, the online portal where you complete and submit your return. Make sure you log in on time, so you do not get stuck just before the deadline on a forgotten password or missing figures. Put the date in your calendar early and keep your records per quarter, and the filling in itself is quickly done.

Source: Belastingdienst, belastingdienst.nl. Dates and conditions are date-sensitive; check the current deadlines before you decide.

Author: Mariusz Mojka.