Filing your VAT return, step by step

You usually file a VAT return per quarter. In the return you put the VAT you charged customers and the VAT suppliers charged you. You pay the difference, or you get it back.

When?

You file at the latest on the last day of the month after the quarter. For the third quarter that is 31 October. You also pay the amount before that date. File even if you sold nothing in a quarter. (Belastingdienst: what to keep in mind)

Step by step

1. Make sure all your sales invoices and purchase invoices of the quarter are booked.
2. Check your bank transactions: every payment belongs to an invoice or receipt.
3. Add up the revenue and the VAT per rate: 21% in box (rubriek) 1a, 9% in box 1b.
4. Put revenue with 0% or with reverse-charged VAT in the right box (see boxes explained).
5. Add up the deductible VAT on your purchases: that is box 5b, the input VAT.
6. Log in to Mijn Belastingdienst Zakelijk, enter the amounts and send the return. (Belastingdienst: filling in and sending the return)
7. Pay the amount using the payment reference of that return.

Common mistakes

• Booking an invoice in the wrong quarter. The date on the invoice decides the quarter.
• Deducting VAT from a receipt that is not in your business's name.
• Deducting VAT on hospitality spending: that is not allowed (see hospitality and mixed costs).
• Leaving an error in place. You fix an error with a correction (see correcting VAT).

In ZZPboek

The app calculates the boxes per quarter from your invoices, purchases and bank. For each box you see which entries are in it. Drafts never count anywhere. When you have sent the return, you set the quarter to submitted; after that the quarter is locked.