In the Netherlands, VAT returns are typically filed quarterly.
| Frequency |
Filing and Payment Deadline |
Criteria |
| Monthly |
The last working day of the second month following the reporting period |
May be authorised on request by the taxpayer* or requested by Belastingdienst** |
| Quarterly |
All taxpayers who don't meet the criteria for monthly or annual filing |
| Annually |
The last working day of the third month following the reporting period |
VAT payment less than €1883 |
*For the purpose of reclaiming VAT via VAT returns
**When the taxable person is regularly late paying VAT