The boxes of the VAT return explained (1a to 5b)

The VAT return has five groups of boxes (rubrieken). For each box you enter the revenue or the amount of VAT. Below are the boxes a freelancer needs most often.

Box (rubriek) 1: supplies in the Netherlands

• 1a: revenue and VAT at the high rate of 21%.
• 1b: revenue and VAT at the low rate of 9%.
• 1c: revenue at a rate other than 21%, 9% or 0%. This rarely happens.
• 1d: VAT on private use.
• 1e: revenue with 0% VAT or revenue that is not taxed with you. This also holds revenue where you, as supplier, reverse-charge the VAT to a Dutch customer. (Belastingdienst: how VAT reverse charge works)

Box 2: reverse-charged to you

• 2a: you are the customer and the VAT has been reverse-charged to you within the Netherlands. You calculate the VAT yourself and put it here. If you may deduct that VAT, you put the same amount in 5b.

Box 3: supplies abroad

• 3a: goods that you export to a country outside the EU.
• 3b: goods and services to businesses in other EU countries, with VAT reverse-charged. You also declare this revenue in the ICP return (intracommunautaire prestaties, the EU supplies listing).
• 3c: installation and distance sales within the EU.

Box 4: supplies to you from abroad

• 4a: goods and services from suppliers outside the EU, where you pay the VAT.
• 4b: goods and services from suppliers in other EU countries. You declare the total and the VAT here; you deduct the VAT in 5b. (Belastingdienst: return for goods and services from other EU countries)

Box 5: the calculation

• 5a: the VAT you must pay, added up from boxes 1 to 4.
• 5b: the input VAT: the VAT on your business purchases that you may deduct.

You pay the difference between 5a and 5b, or you get it back.

In ZZPboek

The app puts every sale and every purchase in a box. In the VAT overview you click a box to see the entries. Services to customers outside the EU count in your revenue, but the app does not put them in a box (see services outside the EU).