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All entrepreneurs in the Netherlands must submit tax returns regularly for one or more taxation types. The Tax and Customs Administration will determine the type after you have registered your company with the Chamber of Commerce.
Entrepreneurs must file their tax returns digitally for:
- Income tax (annually)
- Turnover tax (VAT) (annually, monthly or quarterly)
- Declaration of Intra-Community supplies
- Payroll taxes
- First-day registration
- Excise duty and consumer taxes
- Declaration for transport of excisable goods
Submitting tax returns online
- You can submit tax returns online through the Tax and Customs Administration website. You will receive the required logon data once you have registered with the Chamber of Commerce.
- 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).
- You may outsource your tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.
Usually, changes and supplements can be implemented online (at a later date). Different terms and procedures apply for this based on the taxation type.
Filing your tax return from abroad
If you have income from or property in the Netherlands without actually living there, the scheme for qualified non-resident taxpayer status may apply. You are eligible for this scheme, among others, if you live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba, and pay tax in the Netherlands on more than 90% of your worldwide income. If you do, then you are entitled to the same deductible items, tax credits and tax-free allowance as Dutch residents.
If you submit your tax return too late or not at all, the Tax and Customs Administration will impose a fine. Before the fine is imposed, the Tax and Customs Administration will send you a reminder and later probably a final notice.
If you cannot submit your tax return in time, you can ask for a deferment. You must do this before the last submission date.
Register of fraudulent tax consultants
To combat tax evasion and fraud, a register of fraudulent tax consultants will be made public via the website of the Dutch Tax and Customs Administration. Tax consultants who deliberately submit wrong or incomplete tax returns, can receive a financial penalty. From 2020 onwards, the Dutch Tax and Customs Administration is allowed to disclose the register of consultants who have received such a penalty. Apart from tax consultants, civil law notaries, accountants and lawyers can also be included in the register. The offender’s data will remain publicly available on the Tax Administration website for 5 years.
The measure has come into effect on 1 January 2020.