VAT return basics
If the Belastingdienst has registered you as a VAT entrepreneur, you generally need to charge, collect, and remit VAT unless you are admitted to the small business scheme (KOR). There is no general VAT exemption of EUR 20,000 for services and EUR 10,000 for goods.
Step 1: Calculate VAT
The standard VAT rate is 21% and the reduced rate is 9%. Calculate how much VAT you charged on your turnover.
Step 2: Deduct input VAT
VAT you paid on business purchases can usually be deducted as input VAT. Keep all invoices that show VAT correctly.
Step 3: File the return
Log in to Mijn Belastingdienst Zakelijk and file the return. Most entrepreneurs file quarterly, but the Belastingdienst can assign monthly or annual filing as well.
Common mistakes
- Claiming private expenses as business expenses
- Applying the wrong VAT rate
- Forgetting deductible input VAT
- Filing too late
Want to make sure you're not missing anything?
Let one of our tax specialists review your situation for free. Get your free check →
Small business scheme (KOR)
If your annual turnover is no more than EUR 20,000 and you meet the conditions, you can opt into the KOR. You then do not charge VAT, but you also cannot deduct VAT on costs and investments.
Tip: Use accounting software that keeps track of VAT properly. That saves time and reduces mistakes.
