VAT (btw) return
The amount of work that it takes to file your VAT (btw) return (and therefore the costs) depends on the complexity of your company. Therefore, enter your situation below.
Period
As a VAT entrepreneur, you automatically have to file a VAT return every three months in the Netherlands. In some cases, however, you can change this period to monthly declarations on your own request or at the request of the Dutch Tax Authorities. This can be useful for entrepreneurs who make considerable imports from outside the EU.. Entrepreneurs who have to pay less than € 1.883 VAT per year can also opt for one declaration per year. But both monthly and annual returns are therefore a special choice.
Small business scheme (KOR)
If you have applied for the Small Businesses Scheme (KOR), you no longer need to file a VAT return. You can apply for this if your turnover is less than € 20,000 per year. If you want to know more, see 'Advice'.
Exempt
If you only perform services that are exempt from VAT, you do not have to file a VAT return. The exemption applies to a number of branches, such as healthcare, education and the cultural sector. But beware: not all activities within these branches are exempt from VAT. So check this carefully or look at 'Advice'.
ICP (foreign sales)
If you sell goods or services to entrepreneurs based in another EU country, you must also submit an EU Sales Listing (in Dutch abbreviated to 'ICP') in addition to your VAT return to the Dutch Tax Authorities.