Home Tax calendar
Tax calendar
Which return is due when, and when is the money? The deadlines for VAT, the EC Sales List, the OSS, income tax, corporate income tax and the annual accounts, including the trap most businesses do not know about.
The rule, and the trap
The VAT return must reach the Dutch tax authorities within one month of the end of the period. For the first quarter that means 30 April. Filing and paying are two separate obligations, each with its own penalty.
Then the trap. For payment, the Dutch General Time Limits Act is expressly set aside (article 19(5) of the General Tax Act). If the payment deadline falls on a Saturday, Sunday or public holiday, the money must be in by the last working day before it. The deadline moves forward, not back, which is the opposite of what people expect.
This is not theory: four of the six quarterly dates below fall on a weekend. Allow one or two working days for the transfer, so set the payment up well in advance.
If you are a foreign business without a permanent establishment in the Netherlands, the filing period is two months.
Quarterly return
The default for most businesses.
Third quarter 2026
July to September. 31 October is a Saturday, so pay by Friday 30 October.
Fourth quarter 2026
October to December. 31 January is a Sunday, so pay by Friday 29 January.
First quarter 2027
January to March. Falls on a Friday.
Second quarter 2027
April to June. 31 July is a Saturday, so pay by Friday 30 July.
Third quarter 2027
July to September. 31 October is a Sunday, so pay by Friday 29 October.
Fourth quarter 2027
October to December. Falls on a Monday.
Monthly return
On request, for instance if you regularly reclaim VAT.
September 2026
31 October is a Saturday, so pay by Friday 30 October.
October 2026
falls on a Monday
November 2026
falls on a Thursday
December 2026
31 January is a Sunday, so pay by Friday 29 January.
Every month after that
always the last day of the following month
Annual return
Only possible if you meet six conditions, see below.
Calendar year 2026
annual filers get an automatic extension to 1 April
Calendar year 2027
1 April 2028 is a Saturday, so work to the day before
Other returns and listings
Some follow your VAT period, others have their own rhythm.
EC Sales List
the default is monthly. Quarterly is only allowed if your intra-Community supplies stay under € 50,000 in that quarter and in the four before it.
OSS return
quarterly, even if you sold nothing that quarter
Income tax return
the date is in your filing letter, and that is often 1 May
Corporate income tax return
for a financial year equal to the calendar year. Broken year: within five months.
Filing annual accounts
at the latest twelve months after the end of the financial year
VAT correction return
must be reported within five calendar years. File within three months of the year end and no interest is due.
When may you file annually?
Only if you meet all six conditions at once:
- You are not a legal entity, so not a BV or a foundation
- You pay less than € 1,883 in VAT per year
- Your intra-Community supplies stay below € 10,000 per year
- Your intra-Community acquisitions stay below € 10,000 per year
- The intra-Community services you buy stay below € 10,000 per year
- You hold no article 23 licence for deferring import VAT
Late, what then?
If you file within seven days of the statutory deadline, the inspector imposes no penalty.
After that a penalty of € 82 follows, rising to € 165 for persistent default.
Paying late carries its own penalty, because it is a separate obligation.
If no return is filed at all, the inspector estimates your turnover and issues an assessment, which you then have to overturn yourself.
Do not forget the last return of the year
The last return of your financial year carries the annual adjustments. This is the item most often forgotten and the first thing an auditor looks for:
- Private use of goods from your business
- Services you performed for yourself
- Private use of the company car
- Food and drink provided to your staff
- Adjustment of input VAT on mixed use
Rather not watch the calendar yourself?
Every monthly package includes a reminder before each deadline, and we file the return for you.