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 2021

31 January 2022

December 2021

28 February 2022

January 2022

31 March 2022

February 2022

30 April 2022

March 2022

31 May 2022

April 2022

30 June 2022

May 2022

31 July 2022

June 2022

31 August 2022

July 2022

30 September 2022

August 2022

31 October 2022

September 2022

30 November 2022

October 2022

31 December 2022

November 2022

31 January 2023

December 2022

28 February 2023

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 2021

28 February 2022

1st quarter 2022

31 May 2022

2nd quarter 2022

31 August 2022

3rd quarter 2022

30 November 2022

4th quarter 2022

28 February 2023

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

2021

31 March 2022

2022

31 March 2023

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