Latest date for receipt of VAT [BTW] return and payment for entrepreneurs not based in the Netherlands

Monthly returns

If you submit monthly VAT returns, your return and the payment must be received by us on or before the following dates:

Reporting period

Latest date for receipt of tax return and payment

November 2022

31 January 2023

December 2023

28 February 2023

January 2023

31 March 2023

February 2023

30 April 2022

March 2023

31 May 2023

April 2023

30 June 2023

May 2023

31 July 2023

June 2023

31 August 2023

July 2023

30 September 2023

August 2023

31 October 2023

September 2023

30 November 2023

October 2023

31 December 2023

November 2023

31 January 2024

December 2023

29 February 2024

Quarterly returns

If you submit quarterly VAT returns, your return and the payment must be received by us on or before the following dates. These dates apply only to entrepreneurs not based in the Netherlands.

Reporting period

Latest date for receipt of tax return and payment

4th quarter 2022

28 February 2023

1st quarter 2023

30 May 2023

2nd quarter 2023

31 August 2023

3rd quarter 2023

31 November 2023

4th quarter 2023

29 February 2024

Annual returns

If you submit annual VAT returns, your return and the payment must be received by us on or before the following date. This date applies only to entrepreneurs not based in the Netherlands.

Reporting period

Latest date for receipt of tax return and payment

2022

31 March 2023

2023

31 March 2024

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