Filing VAT return and paying VAT

If you file a tax return, a number of administrative obligations apply. You usually file a quarterly VAT return. You are sent a VAT return form for periods up to and including 2013. You must complete and sign this form and return it within 2 months after the end of the relevant period. For periods from January 2014 onwards, you must file a digital return via the secure section of our website. Even if you did not do any business in the Netherlands during a certain period or if you are entitled to a refund of Dutch VAT, you must file a VAT return.

Having completed the tax return, does it appear that you are required to pay VAT? Then you have 2 months after the end of the relevant period in which to pay this. Is the amount of VAT charged over your purchases and costs higher than the amount of VAT that you are required to pay in the Netherlands? Then you can apply for refund on your tax return.

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