Submitting tax returns
All entrepreneurs in the Netherlands must submit tax returns regularly for one or more taxation types. Which taxation types you need to file for and how often depends on your type of business.
Entrepreneurs must file their tax returns digitally for:
- Turnover tax (VAT) (monthly, quarterly, or annually)
- Declaration of intra-Community supplies (ICP declaration) (monthly, quarterly, or annually)
- Payroll taxes (every 4 weeks, monthly, each half year, or annually)
Submitting tax returns online
- You may complete your tax return using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way to submit the income tax, corporate income tax, tax on VAT (btw), ICP declaration, and payroll taxes.
- You may outsource your tax return work to an intermediary, such as a payroll manager, an accountant, or a tax consultant.
Usually, you can implement changes and supplements online (at a later date). Different terms and procedures apply for this based on the taxation type (in Dutch).
Late submission
If you submit your tax return too late or not at all, the Tax Administration will impose a fine. Before you are fined, you will receive a reminder and later probably a final notice.
If you cannot submit your tax return in time, you can apply for an extension (in Dutch). You must do this before the last submission date.
Filing your tax return from abroad
Do you live outside the Netherlands and do you pay income tax to the Netherlands on most of your income? Check if you are a qualifying non-resident taxpayer. Do all conditions apply to you? Then you are entitled to the same deductible items, tax credits, and the tax-free allowance as Dutch resident.