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.
Which VAT rates exist?
In the Netherlands the standard rate of 21% applies to most services. A reduced rate of 9% applies to certain goods and services, and some supplies are exempt or taxed at 0%. Check which rate applies to each product or service and ask for advice when in doubt.
Common mistakes in the return
Typical mistakes are a wrong rate, VAT not paid over on a paid invoice, input VAT claimed without a valid invoice, and filing late. Use a fixed moment each quarter and keep all invoices and receipts.
How to keep your VAT organised
Set aside the VAT of each invoice as soon as you are paid, for example in a separate savings account. That way the amount due is never a shock. Records that combine turnover, costs and VAT per quarter save a lot of searching.
Frequently asked questions
What happens if I file my VAT return late?
The Tax Authority can impose a fine and may charge interest on late payments. File on time, even if you can't pay the full amount at once.
Do I have to file if I had no turnover in a quarter?
Yes, as a rule you still file a return unless you are in the KOR. You then enter zero.
Can I deduct VAT on a laptop or subscription?
Yes, to the extent you use it for business and have a valid invoice. For mixed use you may only deduct the business share.
Can I file monthly or yearly?
Usually it is quarterly. In some situations the Tax Authority allows a different period. Check with the Tax Authority or your accountant.
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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