Updated by Jan Sanders, Robert Eggens and Koen Roobol, PKF Wallast
| How are VAT returns submitted to the tax authorities? | Electronic filing is compulsory for all businesses. There are two methods of submitting a VAT return electronically in the Netherlands.
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Online filing over the internet
Returns can be submitted online via the Dutch tax administration's 'MijnBelastingdienst Zakelijk'' portal:
www.belastingdienst.nl/wps/wcm/connect/nl/ondernemers/content/inloggen-voor-ondernemers
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Users will need to create login details via 'eHerkenning' (in English, 'eRecognition'):
https://eherkenning.nl/en
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Businesses established outside the Netherlands can use the 'old portal' ('Ondernemersportaal') to submit VAT returns until 1 July 2024. Thereafter, 'MijnBelastingdienst Zakelijk' and 'eHerkenning' must be used by foreign businesses.
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Electronic filing using functional compatible software
VAT-registered businesses with a taxable turnover can report financial information via Standard Business Reporting (SBR), the national standard for the digital exchange of business reports.
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Self-developed software can also be used to submit VAT returns, and the Dutch tax administration will support the developing and testing of this software. Further details can be found at:
www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/aangifte_betalen_en_toezicht/aangifte_doen/digitaal_aangeven/voor-ondernemers-aangifte-doen-met-administratiesoftware |
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| Can a business submit paper VAT returns? | The first VAT return is (usually) |
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Web page updated on 24 Aug 2024 15:22