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:

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.

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.

What happens if you submit your VAT return or pay too late?

Did you submit your VAT return or pay too late? If yes, this is called a default (verzuim). You may get a notice of default (verzuimmededeling) or a penalty (boete). Sometimes, you may also get an additional assessment (naheffingsaanslag). Find out more about VAT penalties.