As a freelancer (ZZP'er) in the Netherlands you must charge VAT (BTW) on invoices unless you use the KOR scheme. You file a VAT return with the Belastingdienst every quarter.
Quarterly deadlines
| Quarter | Filing + payment deadline |
|---|---|
| Q1 (Jan–Mar) | 30 April |
| Q2 (Apr–Jun) | 31 July |
| Q3 (Jul–Sep) | 31 October |
| Q4 (Oct–Dec) | 31 January (next year) |
How to file your VAT return (5 steps)
Step 1: Calculate your turnover (VAT basis)
Add up all invoices you sent during the quarter, excluding VAT (BTW).
Step 2: Calculate output VAT
Turnover × 21% (or the applicable rate) is the VAT you must pay.
Step 3: Deduct input VAT
You may deduct VAT on business purchases such as laptops, subscriptions and office supplies.
Step 4: Submit via Mijn Belastingdienst Zakelijk
Log in with DigiD or eHerkenning and enter the requested amounts.
Step 5: Pay the VAT due
Pay on time with the correct payment reference to avoid late payment penalties.
KOR scheme: no VAT under €20,000 turnover
If your annual turnover stays below €20,000 you can apply for the Kleine Ondernemersregeling (KOR). You then do not charge VAT and do not file returns, but you cannot deduct input VAT either.
Once registered for KOR you are committed for at least 3 years. Discuss with your accountant whether this is beneficial.
Keep your VAT admin on track automatically
SmartWerk calculates VAT on your invoices and gives a quarterly estimate so you are not caught by surprise.
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