Filling in your Dutch VAT return: every box from 1a to 5b explained
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
In the VAT return you enter domestic turnover in box 1 (1a for 21 per cent, 1b for 9 per cent, 1d for private use, 1e for 0 per cent), VAT reverse-charged to you in 2a, supplies abroad in 3 and purchases from abroad in 4. In 5b you enter the deductible input VAT; the portal calculates 5a and 5c itself.
- Always enter turnover excluding VAT, in whole euros.
- Invoices from Google or Meta in Ireland belong in 4b, with the VAT also in 5b.
- Services to EU businesses with VAT reverse-charged go in 3b, plus an EC sales list.
- The VAT correction for private use of the car belongs in 1d.
The VAT return in Mijn Belastingdienst Zakelijk has more than ten boxes, and most freelancers only use three or four of them. The tricky part is knowing which ones. An invoice from Google or Meta, a client in Belgium or a subcontractor in construction: each case has its own box. Fill it in wrongly and you pay too much, get too little back or have to correct it later. In this article we go through all the boxes, from 1a to 5b, with what belongs in each and a practical example. That way you know where every amount goes at each return.
Box 1: your turnover in the Netherlands
In box 1 you enter your domestic turnover, always excluding VAT, with the VAT in the column next to it. Amounts are entered in whole euros. Which rate applies to your service is explained in which VAT rate applies.
| Box | What do you enter? |
|---|---|
| 1a | Turnover and VAT at 21 per cent, the standard rate |
| 1b | Turnover and VAT at 9 per cent, for example food or a hairdresser |
| 1c | Turnover at a rate other than 0, 9 or 21 per cent; rarely used |
| 1d | VAT on private use, mainly the VAT correction for the car; usually in the last return of the year |
| 1e | Turnover at 0 per cent or not taxed with you, turnover amount only |
Box 2a: VAT reverse-charged to you
If you hire a subcontractor in construction, they invoice without VAT, stating VAT reverse-charged. You calculate the VAT yourself and enter turnover and VAT in 2a. If you may deduct that VAT, you put the same amount in 5b, so on balance you pay nothing. See booking reverse-charged VAT received.
Boxes 3 and 4: business with other countries
Box 3 covers what you supply abroad, box 4 what you purchase from abroad. In box 3 you enter only the turnover, without VAT. Box 4 is the one freelancers most often forget: invoices from Google, Meta, LinkedIn or software from Ireland come without VAT and belong in 4b. More in VAT on Google and Meta invoices.
- 3a: supplies of goods to countries outside the EU (exports).
- 3b: supplies to and services for businesses in other EU countries; do not forget the EC sales list.
- 3c: installation and distance sales within the EU.
- 4a: supplies and services from countries outside the EU.
- 4b: supplies and services from other EU countries.
Box 5: the balance
Box 5a adds up the VAT from boxes 1 to 4; the portal does that for you. In 5b you enter the input VAT: the VAT on your business costs, plus the VAT from 2a and 4 that you may deduct. The portal then calculates in 5c what you pay or get back. Which VAT you may deduct is explained in purchase invoice: requirements for VAT deduction.
Example: a freelance marketer's quarter
- 1a: turnover € 15,000, VAT 21%
- € 3,150
- 4b: Google Ads from Ireland € 600, VAT 21%
- € 126
- 5a: VAT due
- € 3,276
- 5b: VAT on costs € 420 plus € 126 from 4b
- € 546
Result: Box 5c shows € 2,730 payable. The VAT on Google Ads is added in 4b and deducted again in 5b, so on balance it costs you nothing.
Common mistakes
Before filing, check that the VAT in your return matches your records; a fixed routine is in checking VAT before filing your return. Mistakes we often see: entering turnover including VAT in 1a, deducting the car correction in 5b, leaving out foreign invoices altogether and processing credit notes in 5b instead of box 1. If you discover a mistake afterwards, correct it as described in correcting your VAT return.
Frequently asked questions
Do I have to file a return if I had no turnover?
Yes. Even without turnover you file a return, with zero in the boxes. You can still reclaim the VAT on your costs in 5b.
What do I enter for a client in another EU country?
If you invoice a business in another EU country with VAT reverse-charged, you enter the turnover in 3b and also file an EC sales list.
Do I file returns if I use the KOR?
No. With the small business scheme you are exempt from filing VAT returns, but you also cannot reclaim VAT on your costs.
Sources
- How do I fill in my VAT return?Belastingdienst · belastingdienst.nl
- When the VAT return and payment are dueBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
