Dutch VAT return for freelancers: how to file
Short answer
As a freelancer you usually file a VAT return (btw-aangifte) every quarter, no later than the last day of the month after the quarter. You report the VAT you charged (section 1a at 21%), subtract the VAT on your business purchases (section 5b) and pay the difference. If you have nothing to report, you still file, with zeros.
When do you file your VAT return?
The Tax and Customs Administration (Belastingdienst) sets your filing period. For almost all freelancers that is a quarter. Your return and your payment must both arrive before the end of the month after the quarter. The money must be in the account of the Belastingdienst by then, so sending it on the last day is too late.
| Quarter | Period | Deadline |
|---|---|---|
| Quarter 1 | January to March | 30 April |
| Quarter 2 | April to June | 31 July |
| Quarter 3 | July to September | 31 October |
| Quarter 4 | October to December | 31 January of the next year |
If you use the small business scheme (KOR), you file no VAT return as long as your turnover stays below €20,000 per year.
Which sections do you fill in as a freelancer?
The return form has many boxes, but most freelancers only use a few:
| Section | What goes in it |
|---|---|
| 1a | Turnover and VAT at the high rate (21%) |
| 1b | Turnover and VAT at the low rate (9%) |
| 1e | Turnover at 0% or turnover taxed with someone else, not with you |
| 3b | Services and supplies to businesses in other EU countries, with reverse charge |
| 4a | Services and goods you buy from outside the EU, with the VAT reverse charged to you |
| 4b | Services and goods you buy from another EU country, with the VAT reverse charged to you |
| 5b | Input VAT: the VAT on your business purchases and costs |
The form calculates section 5a for you: the total of all VAT you owe. What you pay is 5a minus 5b. If 5b is higher, you get money back.
Step by step
- Add up your invoices for the quarter, per VAT rate. Use the invoice date, not the date you were paid.
- Add up the VAT on your business receipts and purchase invoices. Only VAT on costs you incur for your business counts.
- Put the turnover and VAT in section 1a or 1b, and the VAT on your purchases in 5b.
- If you bought a service from a business in another EU country and the invoice says VAT reverse-charge (btw verlegd), enter it in 4b. You calculate VAT on it yourself and deduct the same amount in 5b.
- Log in to Mijn Belastingdienst Zakelijk or file the return from your accounting software.
- Pay the amount with the payment reference of that return, before the deadline.
A worked example
Sanne is a designer. In the third quarter she invoices €9,850.00 excluding VAT, all at 21%. She paid €312.40 of VAT on her business purchases.
| Section | Turnover | VAT |
|---|---|---|
| 1a | €9,850.00 | €2,068.50 |
| 5a | €2,068.50 | |
| 5b | €312.40 | |
| Amount to pay | €1,756.10 |
To calculate VAT on an amount yourself, use the VAT calculator.
Found a mistake after filing?
If it concerns €1,000 of VAT or less, you may include the difference in your next return of the same year. If it is more, file a correction through Mijn Belastingdienst Zakelijk.
Note. Even if you invoiced nothing in a quarter, you still file. If you forget, you can get a fine.
Questions
Do I file a VAT return if I had no turnover?
Yes. You file a return with zeros. Only the small business scheme (KOR) removes the return completely.
Does the invoice date or the payment date count?
Usually the invoice date. You pay VAT for the quarter in which you invoice, even if your client pays later. Only with the cash accounting scheme (kasstelsel), which the Belastingdienst allows in limited cases, does the payment count.
Can I get VAT back?
Yes. If the VAT on your purchases (5b) is higher than the VAT on your turnover (5a), the Belastingdienst pays back the difference.
Can I file my VAT return each month?
You can if you often get money back. You request it from the Belastingdienst. The standard is each quarter.
Read on and work it out
Sources
This is general information, not tax advice for your situation. Amounts are for 2026. Also available as Markdown.