{"id":819,"date":"2019-08-22T06:00:57","date_gmt":"2019-08-22T04:00:57","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/doe-op-tijd-je-btw-aangifte\/"},"modified":"2026-03-03T10:33:35","modified_gmt":"2026-03-03T09:33:35","slug":"submit-your-vat-return-on-time","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/doe-op-tijd-je-btw-aangifte\/","title":{"rendered":"Submit your VAT return on time"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6889\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20190517_Bewijs-box-3.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>No fewer than 64,000 business owners were late in submitting their VAT returns for the first quarter of 2019, according to <a href=\"https:\/\/www.zzp-nederland.nl\/nieuws\/belastingdienst-geeft-zzper-tips-om-naheffingsaanslag-te-voorkomen\" target=\"_blank\" rel=\"noopener noreferrer\">ZZP Netherlands<\/a>. It appears that this mainly concerns self-employed people who are just starting out and are not yet used to the requirement to file periodic tax returns.<\/p>\n<h4>Quarterly returns<\/h4>\n<p>The VAT return period is the quarter (quarterly returns). The return must be submitted in the calendar month following the quarter. Furthermore, the tax authorities must have received payment of the VAT amount due on the return into their bank account during that month.<\/p>\n<p>We also refer to these months as the VAT months:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\"><strong>Period<\/strong><\/td>\n<td style=\"width: 50%;\"><strong>Submitting a VAT return (and paying VAT) in the (VAT) month<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">1st quarter (January\/February\/March)<\/td>\n<td style=\"width: 50%;\">April<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">2nd quarter (April\/May\/June)<\/td>\n<td style=\"width: 50%;\">July<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">3rd quarter (July\/August\/September)<\/td>\n<td style=\"width: 50%;\">October<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">4th quarter (October\/November\/December)<\/td>\n<td style=\"width: 50%;\">January (of the following calendar year)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Make a note of these VAT months in your diary, so that you remember to submit your VAT return and pay the VAT amount on time. You can also use the app for this <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/btw\/btw_aangifte_doen_en_betalen\/btw-aangifte-+waar-moet-u-aan-denken\/wanneer_btw_aangifte_doen\/btw_alert_voor_herinnering_aangifte\" target=\"_blank\" rel=\"noopener noreferrer\">VAT alert<\/a> use.<\/p>\n<p>It is possible to apply for an extension to the deadline for submitting your VAT return, but in practice such applications are almost never granted. This is only worthwhile in the event of very exceptional and very serious emergencies.<\/p>\n<h4>Different tax return period<\/h4>\n<p>VAT-registered businesses can also submit their VAT returns on a calendar-month basis (<strong>monthly return<\/strong>). The return must then be submitted in the calendar month following the return month. VAT-registered businesses submit monthly returns:<\/p>\n<ul>\n<li>who have asked the Tax and Customs Administration for monthly returns (usually because they are entitled to VAT refunds);<\/li>\n<li>those on whom the Tax and Customs Administration has imposed an obligation to submit VAT returns on a monthly basis (because, on several occasions in the past, VAT returns were not submitted on time and\/or VAT was not paid on time).<\/li>\n<\/ul>\n<p>Business owners who owe less than \u20ac1,883 in VAT per year can ask the Tax and Customs Administration to <strong>annual tax return<\/strong> to be eligible for VAT. This option will be abolished with effect from 1 January 2020 in connection with the introduction of the <a href=\"https:\/\/vwg.nl\/en\/nieuws\/the-small-business-scheme-kor-in-vat\/\" target=\"_blank\" rel=\"noopener noreferrer\">new KOR<\/a>.<\/p>\n<h4>Additional tax assessment with a penalty<\/h4>\n<p>What happens if you fail to submit your VAT return? In that case, the Tax and Customs Administration\u2019s computer system will automatically issue you with a supplementary VAT assessment for the relevant return period. You will receive this supplementary assessment by post. The VAT amount will be estimated and two penalties will be imposed:<\/p>\n<ul>\n<li>a late filing penalty for failing to submit the VAT return (on time): <strong>\u20ac 65<\/strong>;<\/li>\n<li>a late payment penalty for failing to pay the VAT due (on time): <strong>3%<\/strong> of the VAT amount (at least <strong>\u20ac 50<\/strong> \/ up to \u20ac5,278).<\/li>\n<\/ul>\n<p>If the VAT amount estimated by the Tax and Customs Administration is too high, you can, of course, lodge an objection to the additional assessment. However, neither the imposition of an additional assessment nor the lodging of an objection relieves you of the obligation to submit your VAT return. Following your objection, the tax authorities will therefore require you to submit the VAT return for the relevant period after all. If the return shows that no VAT is due, the penalty for failure to pay (on time) will usually be waived.<\/p>\n<p>If the Tax and Customs Administration has underestimated the VAT amount, the difference may be levied as an additional assessment as soon as this comes to light. Instead of a default penalty, an administrative penalty may then be imposed. This amounts to 25% of the additional VAT assessed.<\/p>\n<h4>REMEMBER<\/h4>\n<p>Even if you do not owe any VAT, you must submit the VAT return issued to you. VAT returns are issued by making them available to you on the business portal at the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/home\/home\" target=\"_blank\" rel=\"noopener noreferrer\">website<\/a> of the Inland Revenue.<\/p>","protected":false},"excerpt":{"rendered":"<p>Maar liefst 64.000 ondernemers waren te laat met het indienen van hun BTW-aangifte over het 1e kwartaal 2019, zo meldt ZZP Nederland. Het blijkt vooral te gaan om startende ZZP-ers, die nog niet gewend zijn aan de periodieke aangifteplicht. Kwartaalaangiften Het aangiftetijdvak voor de BTW is het kwartaal (kwartaalaangiften). De aangifte moet worden ingediende in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-819","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=819"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/819\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}