How do I file a Dutch VAT return and make sure payment follows?
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Complete guidance for a nil VAT return
Guidance from Juridisch Antwoord · You submit the return yourself to the Dutch Tax Administration.
This route covers a regular online nil VAT return for 2026 for a business established in the Netherlands. No turnover does not automatically mean there is nothing to declare.
The blue panels and field layout follow published Tax Administration examples. Your current screen may differ.
You only tick preparation items here. We do not ask for your name, phone number, BSN, login details or amounts. Your choices stay on this screen and are not stored or sent.
Not all items confirmed? Do not automatically select ‘Nee’. Read the full VAT guidance or ask the Tax Administration which sections apply to your situation.
Do you have anything to declare for this period?
Dutch field name or screen text: Hebt u in dit tijdvak iets aan te geven?
Recognise the contact fields
- Contact person's surname and initialsAchternaam en voorletter(s)
- Example format: J. Voorbeeld. Enter your own details on the official website.
- Phone number where the organisation can reach youTelefoonnummer
- The official example image uses 0612345678. It is an example; enter your own reachable number.
From preparation to confirmation of receipt
Open the correct return
Sign in yourself to Mijn Belastingdienst Zakelijk. Choose Btw, Btw-aangifte and the correct return. Check the name, RSIN/tax number/BSN, return number, period and filing/payment deadline against your own documents.
Check the introduction and contact person
The opening question covers everything you must declare, not only turnover. Select ‘Nee’ only within this confirmed nil-return route. Enter your own surname and initials and a phone number where you can be reached on the official website; do not use example details.
Check the overview
The official notes say that selecting ‘Nee’ takes you directly to Overzicht. You then do not complete the turnover, foreign-transactions or input-VAT sections. If you see a different route or amounts, check your choices before continuing.
Confirm and submit on the official website
Check the entire return. Continue to submission on the official website, read the declaration that the return is complete and truthful, and confirm it only if correct. Click Verzenden aangifte there. Nothing is signed or submitted here.
Keep proof of receipt
After submission, look for Ontvangstbevestiging. Keep a copy using Opslaan en afdrukken aangifte, then close the return. A saved draft is not a confirmation of receipt.
Check the outcome
Compare the official result with the nil-return route and keep your documents. If an amount payable or refundable appears, check the return and follow the official payment instructions; contact the Tax Administration if uncertain.
This complete nil-return route does not replace guidance for returns with amounts, foreign transactions, corrections or other exceptions. The general VAT guidance remains available below.
Official source and examples · 2026 · PDF ↗ · Official source and examples ↗
This nil-return route reviewed on
Detailed explanation, checklist and sources
First check your filing obligation and period. Gather your records, submit the correct VAT return, then check payment separately. Saving or paying alone is not filing. This preparation is for businesses established in the Netherlands.
On this page
1. Check obligation and period
Read your filing letter and Mijn Belastingdienst Zakelijk for the period, receipt deadlines and payment reference. Regular monthly or quarterly returns and payment must arrive by the last day of the following month; for quarter 3 of 2026 this is 31 October 2026. Annual return 2026: 31 March 2027. Different dates apply to businesses established abroad.
2. Prepare your records
Gather sales and purchase invoices, turnover records and earlier corrections. Determine which turnover, VAT due and deductible input VAT belong to this period. Not all business VAT is deductible. Do not omit foreign transactions, reverse charges or private use; consult the official guidance or an adviser if unsure.
3. Choose the filing channel
File through Mijn Belastingdienst Zakelijk, suitable accounting software or a tax adviser. Use the login method appropriate to your legal form. If you receive a first paper return as a new business, follow that official route. If tax is due on it, an additional assessment with payment instructions follows; this differs from the regular digital payment route.
4. Submit and keep evidence
Check the period, sections and final amount before sending. Do not merely save a draft: submit and keep the receipt confirmation and a copy. Ask an adviser to confirm actual submission; their draft or your payment does not prove it.
5. Pay separately and on time
For a regular digital return showing VAT payable, do not wait for an assessment. Use the submitted return’s payment information and correct reference. Ensure funds reach the Belastingdienst by the receipt deadline; bank processing takes time. Keep payment evidence separately from filing evidence. A refund result is not an instruction to pay.
6. No turnover, error or problem?
If required to file, you must still do so without turnover. A nil return fits only if there is nothing to declare; expenses can include deductible VAT. KOR and exclusively exempt supplies have exceptions, sometimes requiring an occasional return. After closing, continue filing until told this is no longer required. Seek specific help promptly with errors, a missing return or payment problems; this checklist submits nothing. No return received? Request it yourself: within one month after the period if VAT is payable, or six months after the calendar year for a refund. Later, but within five years after that year, it is treated as a refund request. An extension is possible only in a calamity.
Can I skip the return because I had no turnover?
Not for that reason alone. If you must file, you still file without turnover. Check expenses, other entries and applicable exceptions. Do not automatically enter zero everywhere.
Documents to prepare
Prepare your next stepFill in and save · Word
Tick what you have checked or collected. Note what is missing and take your overview to a meeting.
Unless saved in My overview: Your entries stay only on this screen. Download before leaving; closing or reloading clears them. Do not enter identity numbers, passwords or unnecessary personal details.
What do you still need for your next step?
Item 1 / 6 · Where do you stand with this item?
Period and both receipt deadlines
This overview follows your own answers. It does not assess your rights or guarantee that your file is complete.
Your choices stay here. Use the buttons below if you want to save or download.
View all details, notes and timeline
Your timeline and evidence
List events and contacts. Note where you keep the evidence; no upload is needed.
What goes in my timeline?
Record what happened, when, the response and where to find the letter, message or photo. Mark uncertain dates.
Is my evidence sent?
No. You only note where it is kept. No files are uploaded or sent automatically.
How do I save my timeline?
Your entries are not saved automatically. Choose Save and continue later to store this preparation, including your timeline, in My overview. Wait for confirmation and save new changes again. You can also download a Word file without an account.
Up to 20 events. Choose a different position for an event to change the order.
0 / 6 · Checked or collected
For each event, note the date, what happened and where the evidence is kept. Example: 3 October — letter received — correspondence folder.
Describe the solution you would like, such as an explanation of a deduction and repayment of the outstanding amount.
For example: which document is missing, who can provide it and what should I do first?
Record the date and its source. If unknown, note this and check promptly. This tool does not calculate or monitor deadlines.
After your conversation
These are your own notes. Confirm agreements with the other person; these notes do not prove their agreement.
This is your preparation, not a submitted request, objection or legally reviewed document. A tick records only your own progress. Check the procedure and deadline in the original letter.
Save and continue later
Clear entries
Download anything you want to keep first. Clearing cannot be undone.
- Period and both receipt deadlines
- Turnover and invoices gathered
- Deductions and special transactions checked
- Filing receipt confirmation
- Payment reference and evidence
- Open question for adviser or Belastingdienst
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Belastingdienst · Btw-aangifte: aandachtspunten ↗Belastingdienst · Btw-aangifte invullen ↗Belastingdienst · Uiterste aangifte- en betaaldatums ↗Belastingdienst · Geen omzet ↗Belastingdienst · Eerste aangifte starters ↗Belastingdienst · Invullen en versturen ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.