VAT for freelancers in the Netherlands: what to file, and when

For most freelancers and sole traders in the Netherlands, filing VAT is a recurring ritual. Yet there's still plenty of confusion about exactly when and how often to file, and which choices come into play.

How often do you file?

Most businesses file quarterly. New businesses sometimes get a monthly filing obligation, while small businesses can, under certain conditions, file annually instead. The Belastingdienst sets the frequency, but there's often room to negotiate this.

What exactly goes in the return?

In your return, you report how much VAT you charged clients (VAT payable) and how much VAT you paid yourself on business expenses (input VAT). You pay the difference to the Belastingdienst — or get it refunded.

Working internationally?

If you provide services to clients in other EU countries, the first question is who your client is. Supplying a business with a valid VAT identification number usually means you shift the VAT to that client and also file an ICP declaration. Supplying a private individual, the main rule is the opposite: you charge Dutch VAT — with exceptions, digital services among them. The type of service and the place of supply matter too; some services follow their own rule. Clients outside the EU come with another set of rules again. This is one of the most common mistakes among internationally working freelancers, and it pays to check your own situation against the Dutch tax authority's tools rather than assuming a single main rule.

The small businesses scheme (KOR)

If your Dutch turnover stays under €20,000 per calendar year, you can opt into the KOR: no VAT charged and, as a rule, no more periodic returns. Two things worth knowing. It is not a win for everyone — especially not if you have significant business costs that include VAT, since you would lose the ability to reclaim that input VAT. And “no more returns” does not always hold: if you buy in services from abroad where the VAT is shifted to you, or you carry out cross-border transactions yourself, an occasional return or statement may still be required. If you also supply other EU countries, there is a separate EU-wide small business scheme with its own conditions.

Not sure whether your VAT administration is correct, or whether the KOR is worth it for you? That's worth thinking through together, with filings that always go out accurately and on time.