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All entrepreneurs in the Netherlands must submit 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. For income tax or corporate income tax you must submit a tax return on an annual basis. For turnover tax you submit a tax return on an annual, monthly or quarterly basis. If you employ people, you must submit a tax return for payroll tax.
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.
Transition towards digital
The Dutch Tax and Customs Administration is gradually shifting from paper to digital correspondence. There is a transitional period for each flow of correspondence, which means that during this period you will receive both paper and digital messages. However, tax reminders and tax recovery notifications will still be send to you on paper. As soon as the transition is completed, you will have to use your personal secure digital account at MijnOverheid (in Dutch) to receive and send messages regarding your tax assessment.
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 cannot submit your tax return in time, you can ask for a deferment. You must do this before the last submission date.
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.
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.