How do I file the Dutch corporate tax (VPB) return?
The Dutch corporate tax return (aangifte vennootschapsbelasting) must be filed electronically via the Belastingdienst portal by 1 June for a 31 December year-end, with an extension to 1 November available via a registered tax adviser. The return includes your taxable profit calculation, depreciation schedules, and any applicable credits.
Detailed Explanation
## Filing the Dutch VPB Return (Aangifte Vennootschapsbelasting)
Every Dutch BV, NV, cooperative, and other VPB-liable entity must file an annual corporate tax return with the Belastingdienst.
### Filing Deadline
The VPB return must be filed within 5 months of the financial year-end
- For a 31 December year-end: **1 June** of the following year - For a 30 June year-end: 1 December - For any other year-end: 5 months after that date
Extension
A registered tax adviser with a Belastingdienst mass-extension arrangement can extend the deadline to **1 November**. This is standard practice for most BVs that use an accountant.
### Flexible Financial Year
Dutch BVs can have a financial year that does not align with the calendar year. The year-end must be stated in the articles of association (statuten). Changing the year-end requires an amendment of the statuten via a notary. For the first financial year, a short year (stub period) is acceptable.
### How to File — The Aangifte Portal
VPB returns must be filed electronically via three methods:
1. Mijn Belastingdienst Zakelijk
the Belastingdienst's own portal. Requires eHerkenning level EH2.
2. Certified tax software
accounting firms use software (e.g. TaxModel, AFAS Fiscalist) that submits via SBR directly to the Belastingdienst.
3. Registered tax adviser portal
tax advisers file on behalf of clients via professional portals.
### What the VPB Return Includes
Statutory financial data
turnover and commercial profit/loss from the annual accounts.
Fiscal adjustments to move from commercial to taxable profit: - Depreciation differences (commercial vs fiscal) - Disallowed expenses (80% entertainment rule, non-deductible penalties) - Provisions: only fiscally recognised provisions are deductible - Fiscal reserves (herinvesteringsreserve, egalisatiereserve)
Tax rate calculation
19% on first EUR 200,000 and 25.8% above.
Innovation box
if applicable, separation of qualifying IP income at the 9% rate.
Loss carry forward/carry back
losses can be carried forward indefinitely (subject to the EUR 1 million or 50% of taxable profit cap per year from 2022). Losses can be carried back 1 year.
Investment allowances
kleinschaligheidsaftrek (KIA), energie-investeringsaftrek (EIA), and milieu-investeringsaftrek (MIA) are deducted from taxable profit.
### Payment
The Belastingdienst issues provisional assessments during the year. Monthly instalment payments are made against this. After filing, the Belastingdienst issues a final assessment with any balance due within 6 weeks.
Belastingrente is charged on underpaid amounts from 6 months after the financial year-end. For a 31 December year-end, belastingrente starts from 1 July.
### Common Omissions
Items frequently forgotten: - The participation exemption on dividends received from qualifying subsidiaries - The innovation box for qualifying software development - Loss carry forward from prior years — must be actively claimed - Investment allowances (KIA) for qualifying capital expenditure
Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/aangifte_vennootschapsbelasting/
Real-World Examples
Standard BV filing via accountant
A BV with EUR 150,000 commercial profit uses an accountant. Fiscal adjustments include EUR 10,000 depreciation add-back and EUR 2,000 entertainment disallowance, arriving at EUR 162,000 taxable profit. VPB: EUR 162,000 x 19% = EUR 30,780. Filed in October under the 1 November extension deadline.
BV using the investment allowance
A BV invests EUR 80,000 in qualifying equipment. Under the kleinschaligheidsaftrek (KIA), the investment allowance is 28% of EUR 80,000 = EUR 22,400, deductible from taxable profit. If taxable profit before KIA is EUR 150,000, the KIA reduces it to EUR 127,600, taxed at EUR 24,244 VPB — a saving of EUR 4,256.
First-year BV with stub period
A BV incorporated on 1 October files its first VPB return for the 3-month stub period to 31 December. The return covers October to December only. The full EUR 200,000 low-rate bracket applies to this short period — it is not pro-rated.
Common Mistakes to Avoid
- Missing the 1 June deadline and not requesting the 1 November extension via a registered tax adviser in time — once 1 June has passed without an extension, penalties apply immediately
- Using commercial depreciation rates in the VPB return instead of the required fiscal depreciation rates
- Forgetting to carry forward prior-year losses in the return — loss carry forwards must be actively claimed
- Not claiming the KIA (kleinschaligheidsaftrek) investment allowance in years with qualifying capital expenditure
Frequently Asked Questions
What eHerkenning level do I need to file the VPB return in Mijn Belastingdienst Zakelijk?
EH2 (eHerkenning level 2) is required to file VPB returns via the Belastingdienst portal. This is available from authorised eHerkenning providers. Apply well before the filing deadline as processing takes a few days.
Can I file the VPB return in English?
No. The Belastingdienst portal and official forms are in Dutch only. You will need a Dutch-speaking accountant or tax adviser, or use the English-language guidance available on the Belastingdienst website alongside the Dutch-language forms.
What is the penalty for filing the VPB return late?
Late filing without an approved extension results in an administrative fine starting at EUR 385 for a first offence. For persistent or deliberate late filing the fine can reach EUR 5,514. Additionally, belastingrente accrues on unpaid VPB from 6 months after the financial year-end.
Does a dormant BV need to file a VPB return?
Yes. A dormant BV must file a return each year, even if there is no income. A nil return must be submitted on time. Failure to file a nil return is treated the same as failure to file an active return.
How far back can VPB losses be carried back?
VPB losses can be carried back 1 year (achterwaartse verliesverrekening). A loss in year 3 can be set against taxable profit reported in year 2, generating a refund of VPB already paid. Carry forward is indefinite but subject to the 50% cap per year (with EUR 1 million uncapped floor) introduced in 2022.
Practical Tips
- Request eHerkenning at least 2 weeks before you need to file — the provisioning process takes time and missing the deadline because of eHerkenning issues is avoidable
- Compare your commercial profit to the prior year's VPB return early — if profit is materially different, adjust the provisional assessment to avoid belastingrente
- Ask your accountant about the kleinschaligheidsaftrek (KIA) at the start of each year before making capital investment decisions — qualifying spend in the right range maximises the deduction percentage
- Keep the signed jaarrekening and the filed VPB return together in a secure archive — the Belastingdienst can audit up to 12 years back for serious cases
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