No revenue this quarter? You still file a VAT return
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
While your VAT number is active you must file every period, even at zero revenue; not filing or filing late costs an € 82 default fine, with a 7-calendar-day grace period.
- Without a return the tax authority issues an estimated assessment, which you then have to object to afterwards.
- If you did incur business costs, enter that VAT in box 5b; your return then comes out negative and you get money back.
- If you structurally run low, the small business scheme removes the filing duty while you stay under € 20,000 revenue per calendar year.
A quiet quarter, a long holiday, a freshly started business without its first client: plenty of reasons why a filing period without revenue comes along. Many entrepreneurs then assume there is nothing to declare and skip the return. That is exactly wrong: the tax authority does not know nothing happened until you report it. Without a return, an estimated assessment with a fine follows, over a quarter in which you earned nothing. The solution is called a nil return and is quickly done.
Why the filing duty continues
The invitation to file hangs on your VAT number, not your revenue. While that number is active, the tax authority expects a return every period, even with every box at zero. If it stays out, an estimated assessment plus a default fine follows, and you get to object afterwards to prove it should have been nil. That is the world upside down: five minutes of filling in prevents weeks of hassle. What happens when filing late is covered in late VAT return.
Did you incur costs? Then nil is a waste
No revenue rarely means no figures to file. If you paid business costs this period, think software, phone, purchases or your bookkeeper, you may reclaim the VAT on them as input tax. Your return then comes out negative and the tax authority pays you. Starters especially leave money here: VAT on start-up costs is simply deductible, as explained in reclaiming VAT on pre-start costs. So do not blindly enter zeros; first review the period's costs.
How to file the nil return
It is literally a matter of minutes:
- Log in to the business tax portal or open your bookkeeping software.
- Open the VAT return for the period and leave all revenue boxes at zero.
- If you have input VAT, enter it in box 5b; otherwise that stays zero too.
- Submit before the deadline, the last day of the month after the period, and keep the confirmation.
Structurally no revenue: pick a fitting solution
If revenue stays away for more than a few periods, look beyond the nil return. Deliberately running low? The small business scheme can remove the filing duty entirely while you stay under 20,000 euros. Actually stopping? Report it to the Chamber of Commerce and the tax authority so the VAT number is ended; see stopping or pausing. And note: prolonged empty returns can prompt the tax authority to ask whether you are still an entrepreneur. An honest answer with a plan behind it prevents unwanted withdrawal of your number.
Frequently asked questions
How high is the fine for forgetting a nil return?
Failing to file, or filing late, brings a default fine of € 82 (up to € 165 when repeated), even if nothing was due. If your return arrives within 7 calendar days of the deadline, no fine follows. While you do not respond, the estimated assessment comes on top. The real risk is the pattern: repeated default brings higher fines and extra scrutiny of your whole administration.
How long may I keep filing nil returns?
There is no fixed limit. But someone sending only zeros for years is probably no longer a VAT entrepreneur, and the number can be withdrawn. If the silence is temporary, illness or a sabbatical, that is perfectly explainable.
I stopped but still receive filing letters. Now what?
Keep filing until the tax authority confirms in writing that your duty has ended; deregistering at the Chamber of Commerce usually precedes it but does not always process immediately. Every ignored invitation becomes an assessment.
Is monthly or quarterly filing better with irregular revenue?
For most freelancers quarterly filing stays most comfortable: fewer returns, including in quiet spells. The trade-off is covered in quarterly versus monthly filing.
Sources
- Default fine for no or late VAT returnBelastingdienst · belastingdienst.nl
- Conditions of the small business schemeBelastingdienst · 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.
