🇳🇱Netherlands tax deadlines

Netherlands Tax & Filing Deadlines

Every Netherlands statutory deadline a founder needs to know. Penalties, checklists and source links to Belastingdienst (Dutch Tax and Customs Administration) and KVK (Kamer van Koophandel) / Handelsregister.

Aangifte Vennootschapsbelasting (Corporate Tax Return)

1 June for a 31 December year-end (5 months after year-end); extension to 1 November available on request via a registered tax adviser

The annual Dutch corporate income tax return that every BV, NV, and other VPB-liable entity must file electronically with the Belastingdienst within 5 months of the financial year-end.

Aangifte Inkomstenbelasting (Personal Income Tax Return)

1 May following the tax year for self-filers (2025 return due 1 May 2026); online extension to 1 September on request via Mijn Belastingdienst; 1 May of the following year via a registered tax adviser under the Beconregeling

The annual Dutch personal income tax return covering Box 1 (work and home), Box 2 (substantial shareholdings), and Box 3 (savings and investments). DGAs declare their gebruikelijk loon salary in Box 1 and dividends received in Box 2.

Kwartaalaangifte BTW (Quarterly VAT Return)

Last working day of the month following each quarter: Q1 (Jan-Mar) due 30 April; Q2 (Apr-Jun) due 31 July; Q3 (Jul-Sep) due 31 October; Q4 (Oct-Dec) due 31 January

The standard quarterly BTW (VAT) return for most Dutch SMEs with annual taxable turnover below EUR 1 million. Filed electronically via Mijn Belastingdienst Zakelijk by the last working day of the month following each quarter.

Jaarrekening Deponeren bij KvK (Annual Accounts Filing)

Within 12 months of financial year-end for most BVs (31 December for a 31 December year-end); within 8 months for large companies (artikel 2:394 BW); must be deposited within 8 days of formal adoption at the AVA general meeting

Every Dutch BV must deposit its annual accounts (jaarrekening) with the Kamer van Koophandel (KvK) within 12 months of the financial year-end. Late filing is an economic offence that removes the directors' defence against personal liability in insolvency.

Aangifte Loonheffingen (Payroll Tax Declaration)

Last working day of the month following each payroll period. For monthly payroll, the previous month's payroll is declared and paid by the last working day of the current month.

Monthly payroll tax and social contributions declaration covering wage tax (loonbelasting), national insurance (volksverzekeringen), and employee insurance contributions (werknemersverzekeringen). Due by the last working day of the month following each payroll period.

Opgaaf ICP (Intra-Community Transactions Report)

Last day of the month following each quarterly period for services and goods below the threshold; last day of the following month for goods if intra-EU goods supplies exceed EUR 50,000 in any quarter (monthly filing then required)

The quarterly declaration of all intra-EU B2B supplies of goods and services to VAT-registered businesses in other EU member states. Separate from the BTW return and required to validate the zero-rating applied on Dutch invoices for intra-EU supplies.

Voorlopige Aanslag VPB (Provisional Corporate Tax Assessment)

Provisional assessments are typically issued automatically in January/February for the current year based on prior-year figures. Payment instalments are due monthly, typically on the last working day of each month. Requests for a revised provisional assessment should be submitted as soon as the profit estimate changes materially.

Provisional corporate tax assessment (voorlopige aanslag VPB) that allows a Dutch BV to pay estimated VPB in monthly instalments throughout the year, avoiding a large lump-sum payment when the final assessment arrives. The Belastingdienst issues provisional assessments based on prior-year profit, but companies should request a revised assessment if current-year profit differs materially.

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