Nl Vat Return

---
name: nl-vat-return
description: "Use this skill whenever asked to prepare, review, or classify transactions for a Netherlands VAT return (OB aangifte / btw-aangifte) for a self-employed individual or small business in the Netherlands, for tax year 2026. Trigger on phrases like \"prepare OB aangifte\", \"Dutch VAT return\", \"BTW aangifte\", \"aangifte omzetbelasting\", \"classify transactions for Dutch VAT\", \"KOR\", \"suppletie\", \"opgaaf ICP\", \"btw verlegd\", \"Dutch VAT rate 2026\", or any request involving Netherlands VAT filing. Covers the rates (21%, 9%, 0%) and the 2026 move of short-stay accommodation (logies) from 9% to 21%; the small business scheme (KOR, EUR 20,000) and the EU scheme (EU-KOR, EUR 100,000); periods and deadlines; the boxes 1a to 5b; reverse charge (verleggingsregeling); private use of a business car with its cap; revision of investment goods (herziening); the ICP listing; corrections (suppletie) and the EUR 1,000 threshold; penalties and tax interest (belastingrente, 5% in 2026). This skill covers the Nethe"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/nl-vat-return"
  jurisdiction: "NL"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Netherlands VAT return (aangifte omzetbelasting, btw-aangifte)

## Scope and who this is for ([Belastingdienst: notes to the 2026 VAT return](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf))

This skill covers preparing and filing the Dutch VAT return (btw-aangifte, also called aangifte omzetbelasting) for a business **established in the Netherlands**. It covers a sole trader (eenmanszaak), a partnership (vof, maatschap) or a company (bv, nv) that is registered for VAT and uses the normal rules. The primary year is **2026** (calendar year). There is a dated section for the **2025** returns and corrections that are being dealt with now.

It covers:
- which periods apply (month, quarter, year) and the deadlines;
- the boxes (rubrieken) 1a to 5b, and what goes where;
- the 21% and 9% rates, including the 2026 change for accommodation;
- the small business scheme (kleineondernemersregeling, KOR) and the EU version (EU-KOR) that started in 2025;
- reverse charge, intra-EU supplies and acquisitions, and the ICP listing (opgaaf intracommunautaire prestaties);
- input VAT (voorbelasting), including the BUA limits, private use and the car;
- corrections (suppletie), penalties and tax interest (belastingrente).

The practical rules come from the Belastingdienst's own pages and its notes to the 2026 return ("Toelichting bij de btw-aangifte (omzetbelasting) 2026"). Statute points cite the Wet op de omzetbelasting 1968 ("Wet OB 1968") as in force from 1 January 2026 ([wetten.overheid.nl](https://wetten.overheid.nl/BWBR0002629/2026-01-01)).

**Which texts of the law.** Wet OB 1968, the [Uitvoeringsbesluit omzetbelasting 1968](https://wetten.overheid.nl/BWBR0002633/2026-01-01) (reverse charge cases, the suppletie duty), the [Uitvoeringsbeschikking omzetbelasting 1968](https://wetten.overheid.nl/BWBR0002634/2026-01-01) (revision of investment goods, the ICP amount) and the [Besluit uitsluiting aftrek omzetbelasting 1968](https://wetten.overheid.nl/BWBR0002636/) (BUA), all as in force on 1 January 2026, and the [Algemene wet inzake rijksbelastingen](https://wetten.overheid.nl/BWBR0002320/2026-01-01) (AWR) as in force on 1 January 2026 for deadlines, penalties and tax interest. The tax is charged on the entrepreneur (ondernemer) who makes the supply (Wet OB 1968 art. 12(1)); where the supplier is not established in the Netherlands and the customer is a Dutch entrepreneur or a body established here, the tax is charged on the customer (art. 12(2) and (3)). Goods bought from a business in another EU state and transported to the Netherlands are an intra-EU acquisition (art. 1(b) and 17a): the supplier invoices at 0% and the buyer declares Dutch VAT. The base is the price agreed, excluding VAT. Exempt supplies are listed in art. 11 (for example medical care, finance, insurance and residential letting); the right to deduct is in art. 15.

This skill does **not** cover businesses established outside the Netherlands (they use separate notes and later deadlines), fiscal unities, the margin scheme, the travel agency scheme, real estate transactions, OSS returns, or the Caribbean Netherlands (Bonaire, Sint Eustatius and Saba). See "When to refuse or refer".

Figures in this skill were checked against the Belastingdienst sources on 27 September 2026. Penalty amounts and the tax interest rate can change from year to year, so check the linked page before relying on them for a later period.

## Ask the client first

- Is the business established in the Netherlands? What is its legal form (eenmanszaak, vof, maatschap, bv, nv)?
- Is it registered for VAT, and does it have its VAT id (btw-id) and turnover tax number (ob-nummer)? The ob-nummer is used only with the Belastingdienst; the btw-id goes on invoices ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)). A Dutch btw-id is NL, then 9 digits, the letter B and a 2-digit sub-number, for example NL123456789B01 ([btw-id and ob-nummer](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-identificatienummer-en-omzetbelastingnummer)). Check EU customers' VAT ids and, where available, names and addresses on the European Commission's VIES site. German customer names and addresses cannot be checked there; VIES can still validate the German VAT id ([checking a btw-id](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-id-controleren)).
- Does it take part in the KOR, or is it thinking of joining or leaving? A KOR participant does not file normal returns ([what the KOR means](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/wat-betekent-meedoen-met-de-kleineondernemersregeling)).
- Which return period applies (month, quarter or year)? Ask for the annual letter (aangiftebrief) that lists the periods, deadlines and payment references ([filing period](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/wijziging-aangiftetijdvak-btw)).
- Which period is being prepared, and is it the last return of the calendar year? The year-end adjustments (private use, car, BUA, partial exemption) go in the last return ([last return of the year](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/laatste-btw-aangifte-van-het-jaar)).
- Does the invoice VAT scheme apply? This method assumes invoice-based output VAT data. If the business uses a cash VAT scheme, refer its output-VAT timing for scheme-specific preparation before filling these boxes; do not select sales merely by invoice date.
- Sales invoices and purchase invoices for the period. Input VAT must be backed by invoices that meet the legal requirements ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)). A bank statement alone is not enough to support a deduction.
- Any sales that are exempt from VAT (for example medical, financial, insurance or residential letting)? If so, input VAT must be split.
- Customers or suppliers outside the Netherlands: which country, business or consumer, goods or services? For EU business customers, their VAT ids.
- Imports from outside the EU, and whether the business has an article 23 licence (vergunning artikel 23).
- A car of the business used privately (including commuting): catalogue price including VAT and bpm, first year of use, and whether a closing mileage record exists.
- Gifts, staff provisions and food and drink in restaurants and cafés during the year.
- Buildings, large renovations and other investment goods: purchase date, VAT deducted and the taxable share of use in the first year.
- Errors found in earlier returns, and when they were found. Above €1,000 a Suppletie is required.
- Refunds claimed for earlier periods that have not arrived yet.
- Does the business sell accommodation, culture, sport or food? The 2026 rate change hits accommodation only; the others stay at 9%.
- What was turnover in 2025 and so far in 2026? It decides whether the KOR is open and whether a normal return is filed at all.

## The method, step by step

1. **Confirm the business must file, and for which period.** A VAT-registered business always files the return that the Belastingdienst puts ready for it, even with nothing to declare. That is a nil return (0-aangifte or nihilaangifte) ([what to consider](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken)). A KOR participant does not file normal returns.
2. **Sort every sale** into: Dutch VAT at 21% (1a) or 9% (1b); private use (1d, normally the last return of the year; retained goods on business cessation go in the transfer period); 0% or VAT shifted to a Dutch customer (1e); exports (3a); intra-EU supplies of goods and B2B services (3b); installation and distance sales in other EU states (3c); OSS sales (not on this return). Exempt sales are not entered ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
3. **Sort every purchase that shifts VAT to the client**: domestic reverse charge (2a), goods or services from outside the EU (4a), goods or services from other EU states (4b). The client calculates and declares the VAT and, where the purchase is used for taxed activities, deducts it again in 5b.
4. **Collect deductible input VAT (5b)** from compliant invoices dated in the period, even if the supplier has not been paid yet. Take out purchases that are private, used for exempt or non-taxable activities, food and drink in hospitality, gifts and staff provisions disallowed under the applicable BUA conditions and exceptions, and VAT charged in error ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
5. **In the last return of the year, make the annual adjustments**: private use (1d), including the car; BUA over-limit amounts; the final taxable/exempt ratio; and revisions of investment goods ([last return of the year](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/laatste-btw-aangifte-van-het-jaar)).
6. **Process past errors.** An error of €1,000 or less goes into the next return in the normal box. An error of more than €1,000 goes on a separate Suppletie form (see "Corrections").
7. **Round to whole euros** (you may round in the client's favour), put a minus sign before negative amounts, and let the program calculate the total ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
8. **File the ICP listing** for the ordinary intra-EU B2B transactions covered here. Reconcile it to box 3b for the same period. New or nearly new means of transport sold to non-VAT customers require a separate reporting route and referral ([ICP](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/opgaaf_icp)).
9. **File and pay by the deadline.** Payment counts on the day it is credited to the Belastingdienst's account, so allow for bank processing time ([filling in and sending](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen)).

### The boxes (rubrieken) of the 2026 return ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf))

| Box | Dutch label | What goes in it |
| --- | --- | --- |
| 1a | Leveringen/diensten belast met hoog tarief | Domestic sales at 21%: turnover and VAT |
| 1b | Leveringen/diensten belast met laag tarief | Domestic sales at 9%: turnover and VAT |
| 1c | Leveringen/diensten belast met overige tarieven, behalve 0% | Only the sports canteen flat rate of 13% on total canteen receipts |
| 1d | Privégebruik | VAT on private use by the owner or staff. Normally in the last return of the year; on business cessation, goods retained privately are reported in the period they transfer to private ownership |
| 1e | Leveringen/diensten belast met 0% of niet bij u belast | Domestic 0% supplies (not exports or intra-EU supplies), and supplies where VAT is shifted to another business |
| 2a | Leveringen/diensten waarbij de btw naar u is verlegd | Domestic reverse charge **received** (for example construction subcontracting, or services to real estate from another EU state) |
| 3a | Leveringen naar landen buiten de EU (uitvoer) | Exports of goods, including goods placed in a customs warehouse |
| 3b | Leveringen naar of diensten in landen binnen de EU | Intra-EU supplies of goods and B2B services. Reconcile to the ICP listing for ordinary covered transactions; new means of transport have a separate reporting exception |
| 3c | Installatie/afstandsverkopen binnen de EU | Installation or assembly in another EU state, and distance sales where OSS is not used |
| 4a | Leveringen/diensten uit landen buiten de EU | Services from non-EU suppliers with VAT shifted to the client, and imports under an article 23 licence |
| 4b | Leveringen/diensten uit landen binnen de EU | Intra-EU acquisitions of goods, and services from EU suppliers with VAT shifted to the client |
| 5a | Verschuldigde btw (rubrieken 1 t/m 4) | Calculated by the program: total VAT due from boxes 1 to 4 ([step-by-step](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/ik-moet-btw-aangifte-doen-hoe-vul-ik-die-in)) |
| 5b | Voorbelasting | Deductible input VAT, including reverse-charged VAT declared in 2a, 4a or 4b |

Boxes 1a to 1d, 2a, 4a and 4b each have a turnover column and a VAT column. In 4a and 4b the amounts do not need to be split by rate. The program then works out the amount to pay or reclaim. The 2026 notes describe no other box that the business fills in. There is no box for a KOR reduction: KOR participants do not file normal returns, so do not look for or fill in one.

## Figures by year

### Rates ([Wet OB 1968, article 9](https://wetten.overheid.nl/BWBR0002629/2026-01-01))

| Rate | 2026 | 2025 | What it covers |
| --- | --- | --- | --- |
| Standard | 21% | 21% | Everything not exempt and not in the 9% or 0% lists |
| Reduced | 9% | 9% | Goods and services in Table I of the Wet OB 1968 (see below) |
| Zero | 0% | 0% | Table II: mainly exports, intra-EU supplies of goods and some cross-border services |

Article 9 says: "De belasting bedraagt 21 percent", with 9% for Table I (art. 9(2)(a)) and nil for Table II (art. 9(2)(b)) ([wetten.overheid.nl](https://wetten.overheid.nl/BWBR0002629/2026-01-01)).

| Table I post (services) | What it covers | Rate 2026 | Source |
| --- | --- | --- | --- |
| b3 | The chance to play sport and to bathe ("het geven van gelegenheid tot sportbeoefening en baden") | 9% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| b4 | Repair of bicycles | 9% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| b10 | Short-stay camping within a camping or holiday business | 9% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| b11 (logies) | Repealed ("vervallen") from 1 January 2026: accommodation is now 21% | 21% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| b12 | Food (post a1 goods) for consumption on the spot in hotels, cafés, restaurants, guesthouses and similar | 9% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| b14 | Admission to circuses, zoos, public museums, music and theatre performances, cinemas, sports events and similar | 9% | [Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI) |
| 1c sports canteen flat-rate option | 13% of total canteen receipts including VAT | 13% | [notes 2026, box 1c](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf) |

Posts b3, b10, b12 and b14 are still in Table I on 1 January 2026, so culture, sport, campsites and food served on the spot stay at 9%. Only accommodation moved.

**9% goods** include food, water, ornamental horticulture products, medicines and aids, art, collectors' items and antiques, and books and periodicals ([9% goods](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_9_btw)).

**9% services** include repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressers; some work on homes; camping; access to cultural and recreational events and facilities; performing artists; the chance to play sport and to bathe (including swimming pools and saunas); passenger transport; comparable e-books; news websites and apps; and food served in hospitality ([9% services](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/diensten_9_btw)). On 27 September 2026 that list still included cultural events and sport. For 2026 the Belastingdienst lists accommodation as the rate change (below). If a client asks about a planned change for culture, media or sport, check the 9% services page for the period concerned rather than relying on news reports.

**Accommodation (logies) from 1 January 2026: 21%, not 9%.** This covers furnished short-stay accommodation in hotels, guesthouses and holiday businesses, including holiday homes, static caravans and seasonal letting of furnished rooms. Related facilities (gas, electricity, water, sanitary and laundry facilities, and parking with the stay) are also 21%. A payment made in 2025 for a stay in 2026 or later is also 21%, and so is a single-purpose voucher for such a stay ([accommodation rate](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-logies)). Facilities offered **separately**, such as breakfast or access to a swimming pool or amusement park, stay at 9%: breakfast sold on its own is food for consumption on the spot (Table I post b12). Separately charged wifi is 21%. An all-in price is split by the market values of the parts ([news, 30 October 2025](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies)). The statutory basis for the change is the repeal of Table I post b11 (logies) from 1 January 2026 ([Tabel I](https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI)).

### Filing period thresholds ([filing period](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/wijziging-aangiftetijdvak-btw))

Most businesses file quarterly. A business can ask for monthly filing by letter. The Belastingdienst can impose monthly filing after late returns or payments. An **annual return** is possible on request only if **all** of these apply:
- the business pays less than €1,883 VAT a year;
- it has no article 23 licence;
- it is a natural person (eenmanszaak) or a partnership made up only of natural persons;
- it has less than €10,000 a year of **each** of: intra-EU supplies of goods, intra-EU services, intra-EU acquisitions, and intra-EU services received.

The Belastingdienst replies within 6 weeks. A change takes effect at the start of the next return period.

### KOR and EU-KOR

| Rule | Figure | Source |
| --- | --- | --- |
| Dutch KOR turnover limit, in the year of joining **and** the previous calendar year | Not more than €20,000 ("de jaaromzet in Nederland niet meer bedraagt dan € 20.000") | [KOR conditions](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden); [article 25a(1) Wet OB 1968](https://wetten.overheid.nl/BWBR0002629/2026-01-01) |
| EU-KOR: total EU turnover (including the Netherlands), this year and last year | Not more than €100,000 | [EU-KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kleineondernemersregeling-in-de-europese-unie-eu-kor); [article 25c Wet OB 1968](https://wetten.overheid.nl/BWBR0002629/2026-01-01) |
| A business established in another EU state using the Dutch KOR | Both conditions: Dutch turnover not more than €20,000 **and** ("mits tevens") EU-wide turnover not more than €100,000 | [article 25a(1) and (2) Wet OB 1968](https://wetten.overheid.nl/BWBR0002629/2026-01-01) |
| Later-year annual revision caused by joining or leaving the KOR | None if the qualifying annual revision total is less than €500 ("minder is dan € 500"); do not use this to waive first-use/full first-year adjustment | [Revision](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen); [Uitvoeringsbeschikking OB 1968 art. 13(4)](https://wetten.overheid.nl/BWBR0002634/2026-01-01) |

The KOR rules are in "KOR and EU-KOR in practice" below.

### Input VAT limits

| Rule | Figure | Source |
| --- | --- | --- |
| Gifts, business gifts and staff provisions (BUA) | For expenditure within the BUA exclusion, threshold is €227 per recipient per year excluding VAT; check the recipient condition and exceptions below | [BUA](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken); [Besluit uitsluiting aftrek omzetbelasting 1968 art. 1 and 4](https://wetten.overheid.nl/BWBR0002636/) |
| Domestic reverse charge on mobile phones, integrated circuits (chips), games consoles, tablets and laptops supplied to a business | From €10,000 per supply per type of good, excluding VAT ("€ 10 000 of meer per levering per soort goed") | [Uitvoeringsbesluit OB 1968 art. 24ba(1)(g)](https://wetten.overheid.nl/BWBR0002633/2026-01-01) |
| Domestic reverse charge on gold supplied to a business | Purity of at least 325/1000 | [Uitvoeringsbesluit OB 1968 art. 24ba(1)(b)](https://wetten.overheid.nl/BWBR0002633/2026-01-01) |
| Gifts: the BUA limit applies only if the recipients could deduct | Less than 30% of the VAT themselves | [BUA](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken) |
| Car private use, no mileage record | 2.7% of the catalogue price including VAT and bpm | [Car](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak) |
| Car private use later than 4 years after the year the car was first used, or car bought without VAT deduction | 1.5% instead of 2.7% | [Car](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak) |
| Revision follow-up of investment goods | Movables on which the business depreciates: each of the 4 years after the year of first use, 1/5 of the input VAT a year; immovables: each of the 9 years after the year of first use, 1/10 a year | [Investment services](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-aftrek-investeringsdiensten); [Uitvoeringsbeschikking OB 1968 art. 13(1), (2), (3)](https://wetten.overheid.nl/BWBR0002634/2026-01-01) |
| Later-year revision threshold | After the year of first use, revise if the difference exceeds 10% of the first-year taxable-use percentage ("niet meer dan tien percent verschilt"); first-year true-up is separate | [Revision](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen); [Uitvoeringsbeschikking OB 1968 art. 13(4)](https://wetten.overheid.nl/BWBR0002634/2026-01-01) |
| **New from 1 January 2026**: investment services (major work on immovable property) | From €30,000 excluding VAT ("ten minste € 30.000"); each of the 4 years after the year of first use, 1/5 a year | [Investment services](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-aftrek-investeringsdiensten); [Uitvoeringsbeschikking OB 1968 art. 13(1)(c), 13(3)](https://wetten.overheid.nl/BWBR0002634/2026-01-01) |

### Corrections, ICP and payment

| Rule | Figure | Source |
| --- | --- | --- |
| Error processed in the next return | €1,000 or less | [Correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren) |
| Error that needs the Suppletie form, within 8 weeks of discovery | More than €1,000 | [Correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren) |
| ICP listing for goods may be quarterly | Not more than €50,000 of goods a quarter, in that quarter and each of the previous 4 quarters | [ICP period](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/tijdvak_opgaaf_icp/tijdvak_opgaaf_icp); [Wet OB 1968 art. 37a(3)](https://wetten.overheid.nl/BWBR0002629/2026-01-01); [Uitvoeringsbeschikking OB 1968 art. 33b](https://wetten.overheid.nl/BWBR0002634/2026-01-01) |
| Suppletie duty: how far back it reaches | Returns of the last 5 calendar years ("in de afgelopen vijf kalenderjaren"), so 2026 can be corrected until the end of 2031 | [Uitvoeringsbesluit OB 1968 art. 15](https://wetten.overheid.nl/BWBR0002633/2026-01-01) |
| Distance sales and digital services to consumers in other EU states: threshold for taxation in the customer's state | €10,000 (last year and/or this year) | [notes 2026, box 3c](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf) |
| Paying by iDEAL or Wero from the online return | Amount due at most €50,000 | [notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf) |

### Penalties and tax interest (belastingrente)

| Item | 2026 | 2025 | Source |
| --- | --- | --- | --- |
| Late or missing return (after a 7-day grace period) | €82 | Not re-checked; see the page for the year | [Late return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte) |
| Late return, exceptional cases (for example often late) | Up to €165, the statutory maximum ("ten hoogste € 165") | Same | [Special situations](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties); [AWR art. 67b(1)](https://wetten.overheid.nl/BWBR0002320/2026-01-01) |
| Late, missing or short payment | 3% of the amount, minimum €50, maximum €6,709 (the statutory maximum, "ten hoogste € 6.709") | Not re-checked | [Late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig); [AWR art. 67c(1)](https://wetten.overheid.nl/BWBR0002320/2026-01-01) |
| Often late with payment | Up to 10%, never more than €6,709 a year | Not re-checked | [Special situations](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties) |
| Too little declared, or too much refunded | 10% of the tax, never more than €6,709 a year | Not re-checked | [Special situations](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties) |
| Vergrijpboete (gross negligence or intent): late or short payment | Up to 100% of the tax ("ten hoogste 100 percent") | Same | [Special situations](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties); [AWR art. 67f(1)](https://wetten.overheid.nl/BWBR0002320/2026-01-01) |
| Vergrijpboete for not sending a required Suppletie, or sending it late or wrongly | Up to 100% of the tax not levied; the power to fine lapses 5 years after the end of the calendar year in which the tax debt arose | Same | [AWR art. 10a(3)](https://wetten.overheid.nl/BWBR0002320/2026-01-01); [Uitvoeringsbesluit OB 1968 art. 15a](https://wetten.overheid.nl/BWBR0002633/2026-01-01) |
| Belastingrente on VAT: rate for interest days falling in the year | 5% (from 1 January 2026) | 6.5% (days in 2025, for example interest on 2024 VAT) | [Tax interest rates](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente); rate set by decree under [AWR art. 30hb](https://wetten.overheid.nl/BWBR0002320/2026-01-01) |

Payment within the 7 calendar days' grace (coulancetermijn) after the payment deadline brings only a notice (verzuimmededeling) if the previous return was paid on time and in full ("U betaalde de vorige aangifte op tijd en volledig"); otherwise the 3% payment penalty applies ([late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig)). Late and short together: the filing and payment penalties are set separately ("Wij stellen betaal- en aangifteverzuimen los van elkaar vast") and both apply ([both](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/samenloop_betaal_en_aangifteverzuim)).

The penalty pages carry no year. The amounts above were checked on 27 September 2026 and the statutory maxima (€165, €6,709, 100%) against the AWR text in force on 1 January 2026, read on 30 October 2026. For a penalty relating to 2025, read the amount on the penalty decision itself.

## Rules in practice

### Reverse charge, intra-EU trade and the ICP listing ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf))

- **Domestic reverse charge (verleggingsregeling)** can apply in the following categories, subject to the specific scheme conditions and thresholds: subcontracting and hiring out staff for work on real estate and ships ([Uitvoeringsbesluit OB 1968 art. 24b](https://wetten.overheid.nl/BWBR0002633/2026-01-01); the Belastingdienst also lists construction, shipbuilding, cleaning and gardening); telecom services between telecom businesses; mobile phones, chips, games consoles, laptops and tablets of **€10,000 or more per supply per type of good** (art. 24ba(1)(g)); real estate where a taxed supply was chosen; waste, scrap and old materials (art. 24bb); gas and electricity certificates; forced sales; gold of at least 325/1000 purity supplied to a business (art. 24ba(1)(b)); and emission rights. The **supplier** puts the turnover in 1e and writes "btw verlegd" and the customer's VAT id on the invoice. The **customer** calculates the VAT, declares it in 2a, and deducts it in 5b if the conditions are met. Declare the reverse-charged VAT even where an eligible matching deduction makes the net result nil; 5b only contains the amount actually deductible.
- **Ordinary intra-EU B2B supplies of goods (3b, 0%)** qualify for 0% only if the business can show from its records that the goods went to another EU state, that the customer is a business with a valid VAT id from another EU state, and that the ICP listing was filed on time, correctly and completely. Report goods in the period of the **invoice date**. Own goods moved to another EU state and call-off stock also need the relevant reporting checks; call-off stock is referred below. New or nearly new means of transport supplied to a non-VAT customer abroad are a separate exception: use the special invoice-copy and letter reporting route described in the official notes and refer before filing.
- **B2B services to EU businesses (3b)**: the customer declares the VAT in its own country. Report them in the period in which the **service was performed**; the invoice date does not matter. Some services are **not** reported in 3b or on the ICP listing: services that are exempt or 0% in the customer's state, OSS services, services connected with real estate, passenger transport, admission to events, restaurant and catering services, and short-term hire of means of transport.
- **Exports (3a)** are goods sent outside the EU.
- **Purchases from EU suppliers (4b)**: intra-EU acquisitions of goods, and services where the EU supplier shifted the VAT to the client. Services connected with real estate go in 2a instead. Report services in the period they were performed.
- **Purchases from non-EU suppliers (4a)**: services where the VAT was shifted to the client, and imports under an **article 23 licence**. With that licence, import VAT is not paid to Customs but declared in the return and deducted in 5b. For certain raw materials named in the law, the shift at import is compulsory and no licence is needed. **Without a licence**, import VAT is paid to Customs; it is ordinary input VAT and is deducted in 5b for goods used for taxed activities (article 15(1)(c) Wet OB 1968, [wetten.overheid.nl](https://wetten.overheid.nl/BWBR0002629/2026-01-01)).
- **ICP listing** ([ICP](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/opgaaf_icp)): lists intra-EU supplies of goods and services, transfers of own goods and call-off stock. It is filed in Mijn Belastingdienst Zakelijk, and no invitation is sent. By law the period is a calendar month, due by the last day of the following month; the business may choose a calendar quarter for goods if the €50,000 amount is not exceeded in that quarter or any of the four preceding quarters, and may always choose a quarter for services ([Wet OB 1968 art. 37a(1), (3) and (4)](https://wetten.overheid.nl/BWBR0002629/2026-01-01)). If goods pass €50,000 in a quarter, the quarterly option ends from the end of the month in which it is passed, and a listing for all months since the start of that quarter is due by the end of the next month (art. 37a(3)). A KOR participant does not file the listing (art. 37a(1)). Reconcile the total to box 3b for ordinary ICP-reportable transactions; separately identify the new/nearly new means-of-transport exception for a customer without a VAT identification number described above. Nothing is filed for a period with no such supplies. An error is corrected in the next listing.
- **VAT paid in other EU states** cannot be deducted in the Dutch return; it is reclaimed through the separate EU refund procedure.
- **United Kingdom**: a third country. Northern Ireland still counts as an EU state for goods, but not for services.

### Input VAT: what can and cannot be deducted

- Deduct in the period in which the VAT was charged on a compliant invoice, even if the supplier is still unpaid. Only purchases used for the business and for taxed activities qualify. Supplies at 0% or with VAT shifted to the customer count as taxed ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
- **Excluded or restricted**: private purchases; costs of exempt or non-taxable turnover (for example genuinely non-taxable subsidies or activities supplied without taxable consideration); **food and drink in hospitality (eten en drinken in de horeca)**; gifts, business gifts and staff provisions where the applicable BUA exclusion applies (see its recipient test and exceptions below); and VAT a supplier charged in error ([what is not deductible](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/welke_btw_mag_u_niet_aftrekken)). A restaurant bill is not deductible at the time of purchase; there is nothing to correct later. The statutory rule is art. 15(5) Wet OB 1968: no deduction for food and drink for consumption on the spot in hotels, cafés, restaurants and guesthouses, except for a business that sells that service on ([wetten.overheid.nl](https://wetten.overheid.nl/BWBR0002629/2026-01-01)).
- **Items with no input VAT at all**: qualifying exempt financial/insurance services and exempt supplies or lettings of real estate carry no deductible VAT; examine the particular service rather than treating every bank fee as exempt ([exemptions](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/vrijstellingen)), so there is nothing to deduct on them. Tax payments, wages, pension and social contributions, and loan or savings movements are not supplies and stay out of the return.
- **BUA (Besluit uitsluiting aftrek omzetbelasting 1968, art. 1 and 4)** ([BUA](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken); [text of the decree](https://wetten.overheid.nl/BWBR0002636/)): staff provisions (housing, fitness, recreation, pay in kind, Christmas packages), private transport of staff, gifts and business gifts. For expenditure within the BUA exclusion, the de minimis threshold is €227 excluding VAT per recipient per year. Check the recipient condition for gifts, exceptions for certain staff provisions, and the separate staff food-and-drink rules before applying the threshold. For gifts, the limit applies where the recipients could deduct less than 30% of the VAT themselves if they bought the item. Employees' own contributions may **not** be netted off when testing the threshold ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)). If more was spent and the VAT was deducted, correct it in the last return of the year. The BUA does **not** apply to staff's private use of a company car; that follows the car rules. Unsaleable food donated to a food bank (or destroyed) needs no correction.
- **Mixed taxable and exempt turnover** ([taxable and exempt turnover](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet)): VAT on costs used only for taxed turnover is fully deductible; on costs used only for exempt turnover, not deductible; on shared costs, partly deductible. Split by the ratio of taxed to exempt turnover, or by actual use if it can be shown. Check the estimate at the end of the year and correct it in the last return: the revision for the last period of the financial year uses the data for the whole year ([Uitvoeringsbeschikking OB 1968 art. 12(3)](https://wetten.overheid.nl/BWBR0002634/2026-01-01)).
- **Business and private use** ([mixed use](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/privegebruik/gemengd_gebruik)): depending on the type of goods or services, possible treatments are no deduction, deduction of the business part only, or deduction followed by VAT on private use at year-end (1d). Do not treat these as freely interchangeable elections; apply the relevant investment-good or other-item rules. Private use of gas, water, electricity and telephone also goes in 1d ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
- **Bad debts**: VAT can be reclaimed once a debt is certain to be (partly) uncollectable, and at the latest 1 year after the agreed payment date. If no term was agreed, the statutory term of 30 days after the customer received the invoice applies, so the 1-year period runs from the end of those 30 days. Deduct both the VAT and the turnover in 1a or 1b of that period ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).

### Investment-use changes: first year versus later years

At first use, reassess any earlier deduction using the use at that time; reconcile again at the end of the year of first use using the full-year position. Do not apply the later-year tolerance to avoid this first-year true-up. For subsequent years within the revision period, compare the change in taxable-use percentage with 10% of the original first-year percentage. Where revision is required, the annual amount uses one fifth of the original VAT for movable investment goods/services or one tenth for immovable investment goods, multiplied by the change in use. A disposal can accelerate remaining-year revision: if the asset (or the investment service's property) is sold within the revision period, the remaining years are revised in one go in the return for the period of the sale, treating the asset as used fully for taxed supplies if the sale is taxed, or fully for exempt supplies if the sale is exempt ([Uitvoeringsbeschikking OB 1968 art. 13a](https://wetten.overheid.nl/BWBR0002634/2026-01-01)). Refer property and investment-service calculations as indicated below.

Statute: the goods followed are immovable property, movable goods on which the business depreciates for income or corporate tax, and investment services of €30,000 or more (Uitvoeringsbeschikking art. 13(1)); the deduction is first redone on the actual use when the asset is first used (Wet OB 1968 art. 15(4); Uitvoeringsbeschikking art. 12(2)) and trued up on the whole year in the last return of that year (art. 12(3)); later years use 1/10 (immovables, art. 13(2)) or 1/5 (movables and investment services, art. 13(3)), with no revision where the result differs by not more than 10% from the VAT deducted (art. 13(4)). [Investment revision](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen) [Investment services](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-aftrek-investeringsdiensten)

### The company car ([car private use](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak))

- VAT on buying, maintaining and using a business car (including a lease car) is deductible to the extent it is used for taxed turnover. Private use, **including commuting**, is then charged in 1d in the last return of the calendar year.
- With a closing mileage record (or other evidence of the business/private split), pay VAT on the actual private use and enter the base amount in the left column.
- Without such a record, pay 2.7% of the catalogue price including VAT and bpm, and enter "0" in the left column. Apply 1.5% instead if the private use is later than 4 years after the year the car was first used, or if no VAT was deducted on purchase (for example a margin car, or a car bought from a private person). Reduce the charge pro rata for a car bought during the year, and for exempt use.
- **Cap**: during the 4 years after the year of purchase, the charge is not more than the VAT deducted that year on maintenance and use, plus one fifth of the VAT deducted on purchase. After that period, or if no purchase VAT was deducted, the cap is the VAT deducted that year on maintenance and use.
- For a bv, the director-shareholder is treated as an employee. If an employee contributes for private use, first establish whether the contribution covers the attributable costs, including both VAT-bearing and other costs. If cost-covering, account for VAT on the contribution. Only for a non-cost-covering contribution compare VAT on the contribution with the flat-rate amount. Where it is lower, apply the source's deemed cost-covering amount or permitted flat-rate option, avoiding double taxation of the contribution; refer if the cost allocation is uncertain.
- No VAT is deductible on allowances paid to employees for business use of their **own** cars.

### KOR and EU-KOR in practice

- **Who**: businesses established in the Netherlands, including sole traders, partnerships and legal entities such as foundations, associations and bv's, whose counted turnover is not more than €20,000 in the calendar year of joining and in the previous calendar year ([KOR conditions](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden)).
- **Counted turnover**: supplies at 21%, 9% and 0% (including exports and intra-EU supplies), supplies where VAT is shifted to another Dutch business, and some exempt real estate, financial and insurance turnover. **Not counted**: VAT on private use, sales of the business's own investment goods, supplies taxed in another country, and intra-EU acquisitions. Before joining, count turnover excluding VAT. All sub-numbers of one business count together, and the choice applies to all of them. The statutory definitions of "jaaromzet in Nederland" and "jaaromzet in de Unie", with what they exclude, are in [Wet OB 1968 art. 25(1) and (2)](https://wetten.overheid.nl/BWBR0002629/2026-01-01).
- **Effect**: no VAT is charged or shown on invoices, no normal returns are filed, and no input VAT can be deducted (including VAT paid in other EU states) ("heeft geen recht op aftrek van belasting", [Wet OB 1968 art. 25a(4)](https://wetten.overheid.nl/BWBR0002629/2026-01-01)). A KOR participant also files no ICP listing (art. 37a(1)). An earlier deduction may have to be revised. Some supplies stay outside the exemption: real estate used in the business, and new means of transport sent to another EU state. An occasional return may still be needed, for example for some EU purchases ([what the KOR means](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/wat-betekent-meedoen-met-de-kleineondernemersregeling)). Joining ends an article 23 licence and rules out taxed letting of real estate.
- **Joining**: only after VAT registration, online. It takes effect at the earliest from the next quarter or return period, allowing 4 weeks' processing time. To join from 1 January 2027, the application must arrive by 3 December 2026. Keep filing returns until the letter with the final start date arrives, usually within 8 weeks ([joining the KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/aanmelden-kor)). The law: the exemption applies from the first return period that starts at least 4 weeks after the Belastingdienst receives the notice ([Wet OB 1968 art. 25a(5)](https://wetten.overheid.nl/BWBR0002629/2026-01-01)).
- **Leaving** ([leaving the KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/afmelden-kor)): if turnover goes above €20,000 in a calendar year, the exemption ends immediately. The supply that takes turnover over the limit is itself taxed in full, and the business must deregister at once. A voluntary exit takes effect only from the first day of a return period; apply at least 4 weeks ahead. After leaving, the business cannot rejoin for the rest of that calendar year and the next year ("gedurende het resterende kalenderjaar en het daaropvolgende kalenderjaar", art. 25a(9)). **Law versus page on a voluntary exit:** the Belastingdienst page says the first day of a return period; art. 25a(7) says a voluntary exit takes effect on the first day of the next **calendar quarter** that starts at least 4 weeks after the notice. For a monthly filer the two can differ; follow the law and point the client to the difference.
- **EU-KOR (since 1 January 2025)**: a Dutch-established business can choose exemption in one or more other EU states if its EU-wide turnover (including the Netherlands) is not more than €100,000 in this year and last year, it stays under each chosen state's national threshold, and it does not use the import scheme (Invoerregeling). It sends a prior notification to the inspector, gets an individual number with the suffix "EX" ([Wet OB 1968 art. 25c(1)](https://wetten.overheid.nl/BWBR0002629/2026-01-01)) and then files a quarterly turnover report (opgaaf kwartaalomzet) with the Belastingdienst. Above €100,000 it must deregister at once ([EU-KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kleineondernemersregeling-in-de-europese-unie-eu-kor)); the law gives 15 working days to notify the inspector of the overshoot (art. 25e(3)). Each state's national threshold and tolerance differ, so check that state's rules. The mirror image: a business established in another EU state can use the Dutch KOR only if both its Dutch turnover is not more than €20,000 and its EU-wide turnover is not more than €100,000 ("mits tevens aan de voorwaarde is voldaan dat de jaaromzet in de Unie niet meer bedraagt dan € 100.000", art. 25a(1) and (2)).

## Boundary and exception table

| Situation | Treatment | Source |
| --- | --- | --- |
| Error in an earlier return of exactly €1,000 | Next return, normal box ("maximaal €1000") | [Correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren) |
| Error of any amount above €1,000 | Suppletie form, within 8 weeks of discovery ("meer dan € 1.000") | [Correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren) |
| KOR turnover of exactly €20,000 | Still eligible ("maximaal € 20.000") | [KOR conditions](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden) |
| KOR turnover goes one euro above €20,000 during the year | Exemption ends at once; that supply is taxed in full | [Leaving the KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/afmelden-kor) |
| BUA spending of exactly €227 per recipient (excluding VAT) | The BUA threshold itself does not block deduction, subject to the recipient/exception rules and ordinary deduction conditions | [BUA](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken) |
| Goods supplied to EU businesses of exactly €50,000 in a quarter | Quarterly ICP remains possible only if this quarter and each of the preceding four quarters satisfy the threshold | [ICP period](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/tijdvak_opgaaf_icp/tijdvak_opgaaf_icp) |
| Later-year change in taxable use of an investment good equal to 10% of the first-year percentage | No later-year revision ("kleiner dan of gelijk aan") | [Revision](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen) |
| Return arrives within 7 calendar days after the deadline | No late-filing penalty | [Late return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte) |
| Payment within 7 days after the deadline, previous return paid on time and in full | No payment penalty, only a notice (verzuimmededeling) | [Late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) |
| Payment within 7 days, but the previous return was paid late | Payment penalty applies | [Late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) |
| Return both late and underpaid | Two separate penalties | [Both](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/samenloop_betaal_en_aangifteverzuim) |
| Suppletie for underpaid VAT sent within 3 months after the year | No belastingrente | [Tax interest on VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting) |
| Car first used in 2021; private use in 2026 | 1.5%: 2026 is later than 4 years after 2021 | [Car](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak) |
| Hotel stay in 2026 paid in 2025 | 21% | [Accommodation](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-logies) |
| Breakfast sold separately from the room in 2026 | 9% | [News](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies) |
| Services from an EU supplier connected with Dutch real estate | Box 2a, not 4b | [notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf) |
| Ordinary intra-EU B2B goods supply without the customer's valid EU VAT id | Do not apply ordinary B2B 0% treatment; investigate and refer. The new-means-of-transport exception has separate rules | [notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf) |
| Nothing to declare in the period | File a nil return anyway | [What to consider](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken) |

## Worked cases

Cases one to four use the Belastingdienst's published example figures, with arithmetic recomputed. Case seven explicitly reuses a dated official example. Cases nine and ten are illustrative figures with `oa-check` blocks that CI recomputes. The other cases are illustrative decision checks.

### Case 1: a simple quarterly return, 2026 ([step-by-step](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/ik-moet-btw-aangifte-doen-hoe-vul-ik-die-in))

A jewellery maker files quarterly. Domestic sales at 21% are €5,000 excluding VAT, so the VAT is €1,050. Purchases for the business are €1,000 excluding VAT, with €210 VAT on valid invoices.
- 1a: turnover €5,000, VAT €1,050. Rubrieken 3 and 4: nothing.
- 5a (calculated): €1,050. 5b: €210.
- Amount to pay: €1,050 − €210 = €840. For Q3 2026 it must be filed and paid by 31 October 2026 ([deadlines](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums)).

### Case 2: car private use with no mileage record ([car](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak))

The catalogue price is €45,000 including VAT and bpm. All VAT on purchase, maintenance and use was deducted, and there is no mileage record.
- Full year: 2.7% × €45,000 = €1,215, declared in 1d in the last return of the year, with "0" in the left column.
- Car bought on 1 September: only 4 of 12 months count, so the charge is 4/12 of €1,215, which is €405.
- In a separate full-year variant, 40% of use is for exempt turnover and only 60% of purchase/use VAT was deductible; the charge is therefore 60% of €1,215, or €729. This is not combined with the part-year variant.

### Case 3: the cap on the car charge ([car](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak))

A used car was bought last year for €18,150, with a catalogue price of €75,000. Purchase VAT of €3,150 was deducted. This year €210 VAT on maintenance and €525 on use were deducted, and there is no mileage record.
- Normal charge: 2.7% × €75,000 = €2,025.
- Cap: €210 + €525 + 1/5 × €3,150 = €1,365. **Declare €1,365.**

### Case 4: all-in hotel price, 2026 ([news, 30 October 2025](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies))

The market value of a weekend stay for two is €280 and of breakfast €70, together €350. Accommodation is 280/350 = 80% and breakfast is 20%. An all-in price of €150 excluding VAT splits into €120 at 21% (accommodation) and €30 at 9% (breakfast). The VAT is therefore €25.20 plus €2.70 = €27.90, entered as €120 and €25.20 in 1a and €30 and €2.70 in 1b (rounded to whole euros on the return).

### Case 5: correcting an error ([correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren))

- In the Q2 2026 return the client under-claimed €100 input VAT. Add €100 to 5b in the Q3 2026 return; no form is needed.
- In February 2026 the client finds that 2025 sales VAT was understated by €4,000. That is more than €1,000, so a Suppletie is compulsory, within 8 weeks. Filed before 1 April 2026 (within 3 months after 2025), it attracts **no belastingrente**. The client then waits for the additional assessment (naheffingsaanslag) before paying. If the Belastingdienst finds the error first, a penalty can follow. Not filing a suppletie can lead to a vergrijpboete.

### Case 6: late payment penalty, 2026 ([late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig))

A Q1 2026 return showing €10,000 VAT was filed on time, but the money was credited on 20 May 2026, after the 7-day grace period. Penalty: 3% × €10,000 = €300 (within the €50 minimum and €6,709 maximum). If the return had also arrived after the grace period, a separate €82 late-filing penalty would apply as well.

### Case 7: crossing the KOR limit ([leaving the KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/afmelden-kor))

This is the Belastingdienst's own 2024 example; the rule is unchanged for 2026. A KOR participant has turnover of €19,750 on 15 September. The next day it receives a €500 advance, which takes turnover over €20,000. The exemption lapses from 16 September. The €500 advance is fully taxable, and the business deregisters with effect from 16 September. It cannot rejoin for the rest of that year and the next year.

### Case 8: services to a German business and software from an Irish supplier

Assume a Dutch consultant making only taxed supplies, a German business customer with a validated VAT id, and an ordinary B2B consultancy service performed in Q3 2026. The consultant also receives a valid reverse-charge invoice from an Irish supplier for a business-only online subscription; no exemption, special place-of-supply rule or fixed-establishment exception applies. Before the sale, the consultant checks the German customer's VAT id (the Belastingdienst's btw-id check page explains how).
- Consultancy: no Dutch VAT. The turnover goes in 3b for the quarter in which the service was performed, and on the ICP listing for that period, due within 1 month after the period ([ICP notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting-digitale-opgaaf-intracomm-pres-ob1291t62fd.pdf)).
- Irish subscription: the value goes in 4b with the VAT the client calculates at the Dutch rate; the same VAT is deductible in 5b on these assumptions. Net result nil because the business-only subscription supports only taxed supplies ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).

### Case 9: bicycle shop, Q3 2026 quarterly return with an EU purchase

A Dutch bicycle shop sells bicycles for €18,000 excluding VAT in Q3 2026 (21%, box 1a) and does repairs for €2,000 (bicycle repairs are Table I post b4, 9%, box 1b). It buys parts for €1,000 from a German supplier, who invoices at 0% and ships them to the Netherlands. That is an intra-EU acquisition (Wet OB 1968 art. 17a): the shop declares 21% in 4b and deducts the same amount in 5b. Its Dutch purchase invoices carry €1,260 of VAT.

Output VAT is €3,780 in 1a, €180 in 1b and €210 in 4b, so 5a is €4,170. Input VAT in 5b is €1,260 plus €210, so €1,470. The shop pays €2,700. Return and payment must be received by 31 October 2026.

```oa-check
name: Netherlands Q3 2026 return, bicycle shop with an EU purchase
inputs:
  sales_21: 18000
  repairs_9: 2000
  eu_parts: 1000
  domestic_input_vat: 1260
steps:
  - box_1a_vat: sales_21 * 0.21
  - box_1b_vat: repairs_9 * 0.09
  - box_4b_vat: eu_parts * 0.21
  - box_5a: box_1a_vat + box_1b_vat + box_4b_vat
  - box_5b: domestic_input_vat + box_4b_vat
  - payable: box_5a - box_5b
expected:
  box_1a_vat: 3780
  box_1b_vat: 180
  box_5a: 4170
  box_5b: 1470
  payable: 2700
```

### Case 10: B&B, Q1 2026, the accommodation rate change, a small correction and a late payment

A B&B files quarterly. In Q1 2026 it sells room nights for €12,000 excluding VAT. From 1 January 2026 these are at 21% (box 1a). It sells breakfast separately for €1,500, which stays at 9% as food (box 1b). Its input VAT is €600.

In December 2025 guests prepaid €4,000 excluding VAT for stays in February 2026. The B&B charged and declared 9% on that in its Q4 2025 return. Because the stay is in 2026, the rate is 21% even though the money came in 2025 ([accommodation rate](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-logies)). The shortfall is 12% of €4,000, so €480. That is €1,000 or less, so no Suppletie is needed: the B&B adds it to its next return (Q1 2026) in the box where it belongs.

The Q1 return shows €2,520 plus €135 plus €480, less €600 input VAT: €2,535 to pay by 30 April 2026. The return arrives on time, but the money reaches the Belastingdienst on 11 May 2026, after the 7 days' grace. The penalty is 3% of €2,535, which is €76.05, above the €50 minimum and below the €6,709 maximum ([late payment](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig)).

```oa-check
name: Netherlands Q1 2026 B&B with the logies change, a correction and a late-payment penalty
inputs:
  rooms: 12000
  breakfast: 1500
  prepaid_2025: 4000
  input_vat: 600
  suppletie_threshold: 1000
steps:
  - box_1a_vat: rooms * 0.21
  - box_1b_vat: breakfast * 0.09
  - shortfall: prepaid_2025 * (0.21 - 0.09)
  - over_threshold: max(0, shortfall - suppletie_threshold)
  - payable: box_1a_vat + box_1b_vat + shortfall - input_vat
  - penalty: min(6709, max(50, payable * 0.03))
expected:
  box_1a_vat: 2520
  box_1b_vat: 135
  shortfall: 480
  over_threshold: 0
  payable: 2535
  penalty: 76.05
```

If the shortfall had been more than €1,000, the B&B would have filed a Suppletie for 2025 within 8 weeks of finding it. Filed before 1 April 2026, it carries no belastingrente.

### Case 11: correcting a nil-result Suppletie ([correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren))

A submitted correction changes reported turnover but produces neither VAT payable nor a refund. The business later discovers that the turnover allocation still needs amendment. No decision is issued for the nil-result correction: fill in and submit the correction form again. Do not wait for a decision that will not arrive. Where a refund decision or additional assessment is issued, use the objection route instead.

### Case 12: which should I choose, the KOR or normal VAT? ([KOR conditions](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden); [joining the KOR](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/aanmelden-kor), read 2026-10-31)

A Dutch sole trader expects turnover of €18,000 at 21%, this year and last year under the €20,000 limit, and pays €1,200 of VAT on costs a year. In the KOR the business charges no VAT, files no normal returns and reclaims nothing.

- **Customers are businesses that deduct VAT.** The price stays €18,000 net. Normal VAT: the customer pays €21,780, the business pays over €3,780 less €1,200 and keeps €19,200. KOR: it keeps €18,000. Normal VAT is €1,200 better. The deciding figure is the input VAT.
- **Customers are consumers paying €18,000 all in.** Normal VAT: output VAT is 18,000 x 21/121 = €3,123.97, less €1,200 is €1,923.97 payable, and the business keeps €16,076.03. KOR: it keeps €18,000. The KOR is €1,923.97 better. The deciding figure is the net VAT payable.
- **Before joining,** count the lock: after leaving, the business cannot rejoin for the rest of that calendar year and the next. An earlier deduction on investment goods may need revision. A quarterly filer joining from 1 January 2027 needs the application in by 3 December 2026.

```oa-check
name: KOR against normal VAT, EUR 18,000 turnover
inputs:
  turnover: 18000
  input_vat: 1200
steps:
  - keep_b2b_normal: turnover + input_vat
  - b2b_gain_normal: keep_b2b_normal - turnover
  - output_consumer: round(turnover * 21 / 121, 2)
  - payable_consumer: output_consumer - input_vat
  - keep_consumer_normal: turnover - payable_consumer
  - consumer_gain_kor: turnover - keep_consumer_normal
expected:
  b2b_gain_normal: 1200
  output_consumer: 3123.97
  payable_consumer: 1923.97
  keep_consumer_normal: 16076.03
  consumer_gain_kor: 1923.97
```

### Further decision checks

- **First-year adjustment:** an investment's actual first-year taxable use differs from the initial deduction assumption. Reconcile the first-use and year-end deduction; do not apply the later-year tolerance to suppress this adjustment. [Investment revision](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen)
- **Employee car contribution:** a contribution demonstrably covers the attributable private-use costs. Account for VAT on that contribution; do not automatically substitute the flat-rate correction. [Car private use](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak)
- **Business cessation:** goods on which VAT was deducted transfer to private ownership when the business stops. Report the applicable VAT in that period; do not wait for the final calendar-year return. [Return notes](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)

## When to refuse or refer

- **KOR participant**: no normal return is due. Help only with the decision to join or leave, the turnover test and occasional returns. Refer any revision of earlier deductions caused by joining.
- **Business not established in the Netherlands**: it uses different notes and later deadlines ([deadlines](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums)). A fiscal representative may be required ([fiscal representative](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/fiscaal_vertegenwoordiger)). Refer.
- **Fiscal unity for VAT (fiscale eenheid)**: one combined return and special login rules. Refer.
- **Significant exempt turnover alongside taxed turnover** (partial exemption), beyond a simple ratio: refer, especially where buildings or investment services are involved.
- **Real estate**: sale or letting of buildings, the option for taxed letting, new buildings, major renovations (investment services of €30,000 or more from 2026), and revision of immovable property. Refer.
- **Cash VAT scheme timing, margin scheme, travel agency scheme, sports canteen flat rate or specialist agricultural VAT questions**: refer for the applicable method; do not import ordinary invoice-based timing.
- **OSS (One Stop Shop) and import scheme returns**: these are separate returns and are not covered here. Refer.
- **Imports** without an article 23 licence, call-off stock, and new or nearly new means of transport supplied abroad to non-VAT customers: refer. The last category can be an intra-EU supply despite no customer VAT id; follow the official invoice-copy and letter reporting route instead of inserting a fictitious customer VAT id into ICP.
- **Suspected VAT fraud** in the supply chain (for example carousel fraud): if the client knew or should have known, deduction can be refused. Refer at once ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).
- **Caribbean Netherlands (Bonaire, Sint Eustatius, Saba)**: outside the Dutch VAT return. Refer.
- **Penalty decisions, a vergrijpboete, objections or a dispute with the Belastingdienst**: refer to a Dutch belastingadviseur.
- **Income tax or corporate income tax questions**: use the skills for those taxes.
- **No invoices at all**: do not claim input VAT from a bank statement alone. Ask for the invoices.

## Filing and payment

### Deadlines for 2026 periods ([deadlines](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums))

Monthly and quarterly returns are due, and must be paid, by the last day of the month after the period ("uiterlijk op de laatste dag van de maand die volgt op het kwartaal of de maand"). The statute sets the return term at not less than one month after the end of the period ([AWR art. 10(2)](https://wetten.overheid.nl/BWBR0002320/2026-01-01)) and payment within one month after the end of the period (AWR art. 19(1)). An annual return is due before 1 April of the next year ([what to consider](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken)). The date that counts is the date of receipt; for payment, the date the money reaches the Belastingdienst's account.

| Period | Return and payment must be received by |
| --- | --- |
| Q1 2026 | 30 April 2026 |
| Q2 2026 | 31 July 2026 |
| Q3 2026 | 31 October 2026 |
| Q4 2026 | 31 January 2027 |
| Month (for example August 2026) | 30 September 2026 (the last day of the next month) |
| December 2026 | 31 January 2027 |
| Year 2026 | 31 March 2027 |

Returns filed with software can be sent from the 24th of the last month of the period; earlier filing is rejected. An **extension** is given only for a serious calamity, requested in writing ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).

### Returns for 2025 being dealt with now

- Q4 2025 and December 2025 returns were due by 31 January 2026, and the 2025 annual return by 31 March 2026 ([deadlines](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums)). If one is still missing, file it now: the late-filing and late-payment penalties above apply, and belastingrente runs from 1 January 2026.
- Errors in 2025 returns above €1,000 need a Suppletie. It is interest-free only if sent within 3 months after 2025, that is before 1 April 2026. After that, belastingrente runs from 1 January 2026 until 14 days after the date of the additional assessment, so for a 2025 error only the 2026 rate of 5% applies. The 2025 rate of 6.5% applied to interest days in 2025, for example on 2024 VAT ([tax interest on VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting); [tax interest rates](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente)). Corrections are possible up to 5 years after the year, so 2025 can be corrected until the end of 2030 (the Belastingdienst's example: 2024 until the end of 2029).
- Accommodation supplied in 2025 was still at 9%; stays from 1 January 2026 are at 21%.

### How to pay ([paying or receiving VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw_betalen))

- No assessment is issued; the business pays the amount itself. Pay to IBAN NL04 RABO 0200 1122 44 in the name of "Belastingdienst" (BIC RABONL2U), always with the payment reference (betalingskenmerk). The Belastingdienst moved from ING to Rabobank on 1 May 2026, so update any old payment templates.
- iDEAL or Wero can be used from the return in Mijn Belastingdienst Zakelijk, within the payment term and for amounts up to €50,000.
- **Refunds**: a letter within 8 weeks of receipt, and the money within 1 week of that letter. An unpaid refund from an earlier period can be offset against a current payment, on request by letter.
- **Tax interest (belastingrente)**: charged on late payment and on additional assessments, from 1 January after the tax year. None is charged if the client voluntarily corrects within 3 months after the year, or pays late but within 3 months after the year ([tax interest on VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting)). Statute: interest is charged on an additional assessment for VAT set after the end of the calendar or financial year (AWR art. 30h(1)); it runs from the day after that year until the day before the assessment becomes collectable, which the Belastingdienst puts at 14 days after its date (art. 30h(2)); no interest when the assessment follows a request made within 3 months after the year (art. 30h(4)), and a suppletie counts as such a request (art. 30h(7)); late payment before any assessment is also charged interest, running until the payment date, unless paid within 3 months after the year (art. 30h(5)); the rate is set by decree (art. 30hb) ([AWR](https://wetten.overheid.nl/BWBR0002320/2026-01-01)). The Belastingdienst computes the interest on 30-day months and a 360-day year ("30 dagen per maand en 360 dagen per jaar") and rounds the result down to whole euros ([tax interest on VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting)).
- **Objection**: within 6 weeks of the date of an additional assessment or refund decision, or within 6 weeks of paying on the return ([notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf)).

### Corrections (suppletie) ([correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren))

- €1,000 or less: put it in the next return, in the box where it normally belongs.
- More than €1,000: a Suppletie form in Mijn Belastingdienst Zakelijk, as soon as possible and at the latest within 8 weeks of finding the error ("niet later dan acht weken nadat de belastingplichtige de onjuistheid of onvolledigheid heeft geconstateerd"), and before the business knows or should suspect that the inspector has found or will find the error. It can cover one period or a whole year. The duty covers returns of the last 5 calendar years ([Uitvoeringsbesluit OB 1968 art. 15](https://wetten.overheid.nl/BWBR0002633/2026-01-01), made under AWR art. 10a), so 2026 can be corrected until the end of 2031.
- If VAT was overpaid, a refund decision usually follows within 8 weeks. If VAT was underpaid, wait for the additional assessment (naheffingsaanslag), usually within 8 weeks, and pay that.
- To change a Suppletie already sent, normally wait for the refund decision or additional assessment and object to that decision within 6 weeks. **Exception:** if the submitted correction produces neither VAT payable nor a refund, no decision is issued. To amend that nil-result correction, fill in and submit the correction form again.

### ICP listing deadlines (Dutch-established businesses) ([ICP notes 2026](https://download.belastingdienst.nl/belastingdienst/docs/toelichting-digitale-opgaaf-intracomm-pres-ob1291t62fd.pdf))

The listing must be received within 1 month after the chosen period: quarterly by 30 April, 31 July, 31 October and 31 January of the next year; monthly by the end of the next month. Annual ICP needs permission. A late or wrong listing can bring a penalty and loss of the 0% rate.

### How to file in Mijn Belastingdienst Zakelijk and pay, step by step

**What you need first:** the VAT number, the login below, the sales and purchase records for the period, the compliant invoices behind box 5b, and the return period and deadline in your account.

1. **Get the right login.** A sole trader or zzp'er logs in with DigiD. A company or other organisation, a fiscal unity, or an intermediary uses eHerkenning. A sole trader authorises a helper at machtigen.digid.nl; an intermediary for a business uses a ketenmachtiging ([Belastingdienst: help logging in](https://www.belastingdienst.nl/wps/wcm/connect/nl/home/content/hulp-inloggen-belastingdienst-zakelijk), read 2026-10-31).
2. **Log in to Mijn Belastingdienst Zakelijk and open the return for the period** ([Belastingdienst: filling in and sending](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen), read 2026-10-31).
3. **Fill in the boxes:** 1a, 1b, 1d, 1e, 2a, 3a, 3b, 3c, 4a, 4b and 5b, using the method above, in whole euros. Let the program calculate the total. Enter a nil return with no activity.
4. **In the last return of the year, add the annual adjustments,** such as private use ([Belastingdienst: filling in and sending](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen), read 2026-10-31).
5. **Send it.** You get a receipt (ontvangstbevestiging) in Mijn Belastingdienst Zakelijk; a tax adviser gets it digitally. Filing through accounting software or a tax service provider is also allowed ([Belastingdienst: filling in and sending](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen), read 2026-10-31).
6. **Pay without waiting for an assessment.** After login you see the last payment date. Transfer to IBAN NL04 RABO 0200 1122 44, name Belastingdienst, with the betalingskenmerk. Without it the payment cannot be processed. Find it in Mijn Belastingdienst Zakelijk, in the return, or with Zoekhulp betalingskenmerk or the Btw-Alert app. A return filed there can also be paid by iDEAL or Wero ([Belastingdienst: paying or receiving VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw_betalen), read 2026-10-31). The money must be on the account by the date, so allow a few days for your bank ([Belastingdienst: filling in and sending](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen), read 2026-10-31).
7. **If it is a refund,** a letter comes within 8 weeks of the Belastingdienst receiving the return, and the money within 1 week of that letter's date ([Belastingdienst: paying or receiving VAT](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw_betalen), read 2026-10-31).
8. **File the ICP listing** for box 3b if it applies, by the date under "ICP listing deadlines".
9. **To correct it:** EUR 1,000 or less goes in the next return; more goes on a Suppletie form in Mijn Belastingdienst Zakelijk, within 8 weeks of finding the error ([Belastingdienst: correcting a return](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren), read 2026-10-31, and "Corrections" above).

**Stop and get a professional when:** anything under "When to refuse or refer" applies.

## Completion checklist

- [ ] Business established in the Netherlands, not in the KOR, not in a fiscal unity; period and deadline taken from the aangiftebrief.
- [ ] A return is filed even if it is nil.
- [ ] Sales split into 1a (21%), 1b (9%), 1e, 3a, 3b and 3c; exempt sales left out; OSS sales left out.
- [ ] Accommodation supplied from 1 January 2026 charged at 21%; separately sold extras classified individually (qualifying breakfast/pool admission at 9%, not every extra).
- [ ] Reverse-charge purchases in 2a, 4a or 4b, with only the eligible deductible amount in 5b.
- [ ] Input VAT only from compliant invoices; no horeca food and drink; BUA €227 limit checked; exempt share taken out.
- [ ] Last return of the year: ordinary 1d private use (car at actual use, or 2.7% or 1.5% within the cap), applicable BUA and partial-exemption corrections. Check investment first-use/year-end true-up separately; later-year revision uses the relative 10% threshold. On cessation, report retained goods in the transfer period.
- [ ] Earlier errors: €1,000 or less in this return; above that a Suppletie within 8 weeks.
- [ ] Ordinary covered box 3b transactions reconciled to ICP; customer VAT ids checked; ICP filed within 1 month. Special new-means-of-transport reporting referred.
- [ ] Amounts in whole euros; total checked; paid with the right payment reference to the Rabobank account, in time to be credited by the deadline.
- [ ] KOR: turnover tested against €20,000 for this year and last year; EU-KOR against €100,000.
- [ ] Anything in "When to refuse or refer" flagged for a Dutch belastingadviseur.

This skill is not tax advice. Check the linked Belastingdienst pages for the period you are filing.

## Sources

| Source | URL | Read on |
|---|---|---|
| Wet op de omzetbelasting 1968, text in force 1 January 2026 (art. 1, 9, 11, 12, 15, 17a, 25, 25a, 25c, 25e, 37a) | https://wetten.overheid.nl/BWBR0002629/2026-01-01 | 2026-10-30 |
| Wet op de omzetbelasting 1968, Tabel I (posts b3, b4, b10, b11 vervallen, b12, b14) | https://wetten.overheid.nl/BWBR0002629/2026-01-01/0/BijlageI | 2026-10-30 |
| Uitvoeringsbesluit omzetbelasting 1968, text in force 1 January 2026 (art. 15, 15a, 24b, 24ba, 24bb) | https://wetten.overheid.nl/BWBR0002633/2026-01-01 | 2026-10-30 |
| Uitvoeringsbeschikking omzetbelasting 1968, text in force 1 January 2026 (art. 12, 13, 13a, 33b) | https://wetten.overheid.nl/BWBR0002634/2026-01-01 | 2026-10-30 |
| Besluit uitsluiting aftrek omzetbelasting 1968, current text (art. 1, 4) | https://wetten.overheid.nl/BWBR0002636/ | 2026-10-24 |
| Algemene wet inzake rijksbelastingen, text in force 1 January 2026 (art. 10, 10a, 19, 30h, 30hb, 67b, 67c, 67f) | https://wetten.overheid.nl/BWBR0002320/2026-01-01 | 2026-10-30 |
| Belastingdienst, Toelichting bij de btw-aangifte 2026 | https://download.belastingdienst.nl/belastingdienst/docs/toelichting_bij_btw_aangifte_ob0731t62fd.pdf | 2026-09-27 |
| Belastingdienst, Toelichting digitale opgaaf ICP 2026 | https://download.belastingdienst.nl/belastingdienst/docs/toelichting-digitale-opgaaf-intracomm-pres-ob1291t62fd.pdf | 2026-09-27 |
| Belastingdienst, btw-tarief logies | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-logies | 2026-09-27 |
| Belastingdienst, news: btw logies (all-in price split) | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies | 2026-09-27 |
| Belastingdienst, goederen 9% btw | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_9_btw | 2026-09-27 |
| Belastingdienst, diensten 9% btw | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/diensten_9_btw | 2026-09-27 |
| Belastingdienst, vrijstellingen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/vrijstellingen | 2026-09-27 |
| Belastingdienst, uiterste aangifte- en betaaldatums | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums | 2026-09-27 |
| Belastingdienst, aangiftetijdvak btw | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/wijziging-aangiftetijdvak-btw | 2026-09-27 |
| Belastingdienst, btw-aangifte: waar moet u aan denken | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken | 2026-09-27 |
| Belastingdienst, laatste btw-aangifte van het jaar | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/laatste-btw-aangifte-van-het-jaar | 2026-09-27 |
| Belastingdienst, hoe btw-aangifte invullen en versturen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen | 2026-09-27 |
| Belastingdienst, ik moet btw-aangifte doen, hoe vul ik die in | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/ik-moet-btw-aangifte-doen-hoe-vul-ik-die-in | 2026-09-27 |
| Belastingdienst, btw-id en ob-nummer | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-identificatienummer-en-omzetbelastingnummer | 2026-09-27 |
| Belastingdienst, btw-id controleren | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-id-controleren | 2026-09-27 |
| Belastingdienst, KOR voorwaarden | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden | 2026-09-27 |
| Belastingdienst, wat betekent meedoen met de KOR | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/wat-betekent-meedoen-met-de-kleineondernemersregeling | 2026-09-27 |
| Belastingdienst, aanmelden KOR | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/aanmelden-kor | 2026-09-27 |
| Belastingdienst, afmelden KOR | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/afmelden-kor | 2026-09-27 |
| Belastingdienst, EU-KOR | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kleineondernemersregeling-in-de-europese-unie-eu-kor | 2026-09-27 |
| Belastingdienst, opgaaf ICP | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/opgaaf_icp | 2026-09-27 |
| Belastingdienst, tijdvak opgaaf ICP | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/opgaaf_icp/tijdvak_opgaaf_icp/tijdvak_opgaaf_icp | 2026-09-27 |
| Belastingdienst, welke btw mag u niet aftrekken | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/welke_btw_mag_u_niet_aftrekken | 2026-09-27 |
| Belastingdienst, personeelsvoorzieningen en relatiegeschenken (BUA) | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken | 2026-09-27 |
| Belastingdienst, belaste en vrijgestelde omzet | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet | 2026-09-27 |
| Belastingdienst, gemengd gebruik | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/privegebruik/gemengd_gebruik | 2026-09-27 |
| Belastingdienst, herziening aftrek bij investeringsgoederen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/belaste_en_vrijgestelde_omzet/inschatting_van_het_gebruik2/herziening_aftrek_bij_investeringsgoederen2/herziening_aftrek_bij_investeringsgoederen | 2026-09-27 |
| Belastingdienst, btw-aftrek investeringsdiensten (vanaf 2026) | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-aftrek-investeringsdiensten | 2026-09-27 |
| Belastingdienst, privégebruik auto van de zaak | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak | 2026-09-27 |
| Belastingdienst, btw-aangifte corrigeren | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren | 2026-09-27 |
| Belastingdienst, btw betalen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw_betalen | 2026-09-27 |
| Belastingdienst, fiscaal vertegenwoordiger | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/fiscaal_vertegenwoordiger | 2026-09-27 |
| Belastingdienst, aangifteverzuim | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte | 2026-09-27 |
| Belastingdienst, betaalverzuim | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig | 2026-09-27 |
| Belastingdienst, samenloop betaal- en aangifteverzuim | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/samenloop_betaal_en_aangifteverzuim | 2026-09-27 |
| Belastingdienst, bijzondere situaties boetes btw | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties | 2026-09-27 |
| Belastingdienst, belastingrente bij btw | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting | 2026-09-27 |
| Belastingdienst, overzicht percentages belastingrente | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente | 2026-09-27 |
| Belastingdienst, btw-aangifte invullen en versturen | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/hoe-btw-aangifte-invullen-en-versturen | 2026-10-31 |
| Belastingdienst, btw betalen (IBAN, betalingskenmerk, iDEAL, refund timing) | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw_betalen | 2026-10-31 |
| Belastingdienst, hulp bij inloggen op Mijn Belastingdienst Zakelijk | https://www.belastingdienst.nl/wps/wcm/connect/nl/home/content/hulp-inloggen-belastingdienst-zakelijk | 2026-10-31 |
| Belastingdienst, aanmelden KOR | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/aanmelden-kor | 2026-10-31 |
| Belastingdienst, KOR voorwaarden | https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kor-voorwaarden | 2026-10-31 |
| Belastingdienst, aangifte corrigeren | https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren | 2026-10-31 |

Not yet confirmed: the decree that sets the 5% belastingrente for 2026 (only the Belastingdienst overview was read; AWR art. 30hb delegates the rate to a decree); the statutory source of the €1,883 and €10,000 annual-return conditions, of the €50 minimum payment penalty, and of the car private-use percentages (2.7%, 1.5%) and their cap (Belastingdienst pages only); whether belastingrente is charged on an error of €1,000 or less that is corrected in a return filed more than 3 months after the year. How-to: the on-screen labels inside Mijn Belastingdienst Zakelijk were not read, because they sit behind login.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `nl-vat-return` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/nl-vat-return. If neither is available, confirm every figure against the official source pages cited above before relying on it.