Dutch VAT return deadlines 2026 for freelancers

Most freelancers in the Netherlands file a VAT return (btw-aangifte) every quarter. The rule is simple: both your return and your payment must reach the Belastingdienst by the last day of the month after the quarter ends.

Quarterly deadlines in 2026

Note that the date is when your return and your payment must have arrived. If you pay on the last day, the money may only land a day later, so leave yourself a few days.

Filing monthly or yearly?

• Monthly: the return is due at the end of the following month. The return for January 2026 was due by 28 February 2026.
• Yearly: only if the Belastingdienst has set this up for you, for example because you pay very little VAT. The return for 2026 is then due by 31 March 2027.

Not sure which period you have? It's in the letter with your VAT number, and in Mijn Belastingdienst Zakelijk.

Nothing to report? File anyway

Had no revenue and no costs in a quarter? You still file. You tick that you have nothing to report and submit on time. This is called a nil return (nihilaangifte). If you forget it, you can be fined even though you owe nothing.

The one exception: if you use the small business scheme (KOR), you don't file VAT returns at all.

Found a mistake in an earlier return?

Correct it. For a small amount, up to €1,000, you can usually include the correction in your next return. For a larger difference, you send a correction (suppletie) through Mijn Belastingdienst Zakelijk. Do it as soon as you notice the mistake.

How Muntelo makes this easier

Muntelo keeps track of the VAT you charge and pay all quarter. A few weeks before the deadline you get a reminder, with the return already prepared. You check the figures and file, without spreadsheets or hunting for receipts.