belastingdienst.nl Filing VAT Return & Paying Netherlands : Tax & Customs Administration

Name of the Organization : Tax and Customs Administration
Type of Facility : Filing VAT Return & Paying VAT
Country : Netherlands

Official Website : https://www.belastingdienst.nl/wps/wcm/connect/nl/home/home

Filing VAT Return & Paying VAT :

If you file a tax return, a number of administrative obligations apply. You usually file a quarterly VAT return. You are sent a VAT return form for periods up to and including 2013.

Related : Tax & Customs Administration Belastingdienst Insurance Premium Tax Netherlands : www.statusin.org/4784.html

You must complete and sign this form and return it within 2 months after the end of the relevant period. For periods from January 2014 onwards, you must file a digital return via the secure section of our website. Even if you did not do any business in the Netherlands during a certain period or if you are entitled to a refund of Dutch VAT, you must file a VAT return.

Having completed the tax return, does it appear that you are required to pay VAT- Then you have 2 months after the end of the relevant period in which to pay this.Is the amount of VAT charged over your purchases and costs higher than the amount of VAT that you are required to pay in the Netherlands- Then you can apply for refund on your tax return.

Filing a VAT return :
If you must file a VAT return, you will be sent VAT return forms for the periods up to and including 2013. For the periods from 2014 onwards, we will generate an empty VAT return for you in the secure section of our website. This will usually be once a quarter. You have to file a tax return. Return the paper or digital tax return within 2 months after the end of the period. This also applies even if you have not conducted any business in the Netherlands during that period and also if you are due refund of VAT.

Are you unable or unwilling to submit the return yourself- Then you can choose to authorise someone else to do this on your behalf. You can also allow a tax representative to represent your interests on your behalf.

Intra-Community acquisition :
Have you paid VAT in connection with an intra-Community acquisition of goods in the Netherlands- Then you are required to report this in your Dutch VAT return under section 4b. You can deduct this VAT as input tax on the same tax return under section 5b.

Obligations in connection with your 1st VAT return :
If you file a VAT return for the first time and we send you a paper VAT return form for this, you must enclose all original invoices.

If we inspect your tax return then we may request the following documents :
** copies of invoices that you have issued
** original invoices for purchases and costs
** import documents

We are able to correct tax returns up to 5 years after the end of a tax year by imposing an additional tax assessment.

Authorisation :
If you are required to file a tax return in the Netherlands or if you want to apply for a VAT refund then you are able to do this yourself. However you can also authorise a representative to act on your behalf regarding the Tax and Customs Administration. The authorised representative can, on your behalf :

The authorised representative is usually a bookkeeper or tax advisor. There are no requirements associated with this authorisation. You can decide for yourself who you authorise and for which matters the authorised representative may represent you.