BTW Annual Return Deadline March 31st

Most businesses registered in the Netherlands file BTW reports quarterly, but some report this tax monthly or annually.

We remind you that filing a VAT report is mandatory if you have received a corresponding letter from the tax office, which indicates the reporting periods and deadlines. The tax authorities send such letters annually, and according to the report / reports for 2021, it is called Btw-aangifte 2021 doen (Aangiftebrief Omzetbelasting 2021). For entrepreneurs/firms that report on BTW once a year, such a letter usually arrives at the beginning of the year following the reporting year, so do not miss it.

When can an annual VAT return be submitted? The current legislation highlights several criteria:

1. If you pay less than 1883 euros VAT per year.
2. You do not import goods from non-EU countries.
3. You have your own EMZ (private enterprise), maatschap (community) or vof (private firm).
4. In the event that you, as the owner of a private enterprise, receive less than 10.000 euros from each of the following activities:

• Delivery of goods to EU countries (intracommunautaire leveringen);
• Provision of services to a client who submits a VAT return in another EU country (intracommunautaire diensten);
• Purchase of goods that arrived in the Netherlands from another EU country (intracommunautaire verwervingen);
• Purchase of services provided by entrepreneurs from other EU countries (afgenomen intracommunautaire diensten).

Please note that if after the time your business no longer meets the conditions for filing a VAT report once a year, the tax authority may change the filing period to quarterly or monthly. But such a decision will be known only on the basis of the letter mentioned above; you yourself do not have the right to make these changes.

There is not much time left - the deadline for filing an annual report on VAT (BTW) is March 31st. Delay in filing or failure to submit a report at all threatens with fines.

If you find it difficult to submit your annual VAT return yourself, you can always contact us, Nalog.nl specialists will be happy to help you. If you decide to use our services, then along with the application, be sure to send us a letter from the tax office (Btw-aangifte 2021 doen) to info@nalog.nl.