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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 determines the type(s) after you have registered your company with the Chamber of Commerce.
Entrepreneurs must file their tax returns digitally for:
- Income tax or corporate income tax (annually)
- Turnover tax (VAT) (annually, monthly or quarterly)
- Declaration of Intra-Community supplies
- Payroll taxes (annually, each half year, monthly, or every 4 weeks)
- Excise duty and consumer taxes
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
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 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.