How often must a Dutch company file VAT (BTW) returns, when do filings start, and what are the quarterly deadlines?

A Dutch company files VAT (BTW) returns quarterly. Filing obligations begin as soon as the VAT number is activated — even with no turnover yet — and the VAT number is NOT activated automatically on incorporation (the tax office assigns an inspector to the VAT registration, typically within about 12 working days). Each quarterly return is due by the last day of the month following the quarter end: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October, and Q4 by 31 January of the following year.

What documents are needed to prepare a company's VAT/accounting filing for a given period?

For each reporting period (e.g. each quarter), collect: the bank statement(s), all cost (purchase) invoices showing VAT, and all sales invoices showing VAT.

Can a deactivated Dutch VAT number be reactivated, and what is required?

Yes. In the Netherlands, the tax authority can deactivate a VAT number if no VAT filings are submitted for an extended period (including persistent zero/non-filing). To reactivate it, all outstanding overdue VAT returns for the missed periods must first be completed, after which an accountant contacts the tax office, confirms the company will now file correctly and actually trade, and specifies the reactivation date (backdated or a chosen future start). Accountant fees apply, and reactivation typically takes about 2-4 weeks.

Tax Registration

Dutch Article 23 Permit application

Name: Dutch Article 23 Permit application
Brand: TKEG Expat ™ (Denmark)
Price: 1225 EUR
Availability: InStock

Applicable country/region: NL - Netherlands

English-speaking advisor

Netherlands local setup support

Tailored service assessment

Unit PriceEUR 1,225 / Company

On-site presenceNot required

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Response within 1 working hour on business days. We confirm applicability and estimated fees first.

Fully remote

Remotely Process Your Dutch Article 23 Permit application

The Netherlands Article 23 Permit is a powerful tool for businesses importing goods into the Netherlands. This special import VAT deferment scheme allows importers to reverse charge import VAT, meaning no upfront VAT payment at customs is required. Instead, the VAT is reported and deducted in the same Dutch VAT return, offering significant cash flow advantages and administrative efficiency. Businesses eligible for this permit must be VAT-registered in the Netherlands and have a solid compliance history with the Dutch Tax Authority. For non-Dutch businesses, appointing a general fiscal representative is essential to utilize the Article 23 Permit. The benefits include faster customs clearance and the elimination of complex paperwork associated with traditional VAT reclaim methods. By leveraging this permit, businesses can enhance their cash flow and streamline operations, making it an indispensable resource for companies importing into the European Union. Get started today and unlock the potential of the Netherlands Article 23 Permit to transform your import process.

Dutch Article 23 Permit application - Service Included

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Providing Article 22 Permit services for Dutch clients.
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TKEG Expat ™ (Denmark)’s expertise in International Business Development (IBD) ensures every success in your enterprise’s global expansion. Our dynamic approach ensures cost-efficient, effective, and long-lasting solutions. Through the combination of creativity and professionalism, our experienced team can tackle complex problems to provide an up-to-date but timeless legal structure design that meets your specific business goals.

Frequently Asked Questions

Jurisdiction Overview

About Netherlands

The Netherlands is a founding EU member with a highly open economy, skilled English-speaking workforce, and strong logistics infrastructure. A top destination for foreign businesses entering Europe.

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Netherlands Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/04/2026

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