VAT return for self-employed: how it works step by step
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
For quarterly filing your VAT return and payment are due on 30 April, 31 July, 31 October and 31 January; you file the difference between VAT on sales and input VAT on costs.
- Most freelancers use only five boxes: 1a and 1b for turnover, 1e for reverse-charged turnover, 3b and 4a/4b for abroad, and 5b for input VAT.
- Input VAT is only deductible with an invoice in your business name.
- You file even without turnover: not submitting a nil return earns a default penalty.
- A negative balance is refunded automatically after filing, usually within a few weeks.
Almost every entrepreneur deals with VAT. For many self-employed people the moment of the VAT return is a small stress point, but that's not necessary. If you keep your records in order, it's a matter of a few steps. This article explains how the VAT return works.
What is the VAT return?
VAT is the tax you charge on your turnover. The standard rate is 21%, for some goods and services 9% or an exemption applies; see which VAT rate applies. The VAT you charge customers, you remit to the tax authorities. The VAT you pay yourself on costs and investments, you may reclaim. The difference you pay or get back.
How often must you file a VAT return?
Most self-employed people file quarterly. You then receive notice from the tax authorities four times a year. Some entrepreneurs file monthly or annually; see quarterly or monthly filing for the trade-off. Keep a close eye on the deadlines, because filing or paying late can result in a penalty.
The steps of the return
First you gather your sales invoices and calculate how much VAT you received. Then you gather your purchase invoices and receipts and determine how much VAT you may reclaim. The difference between the two is what you remit or get back. You enter this amount on the tax authorities' portal and submit the return before the deadline.
How do you avoid mistakes?
Most mistakes arise from messy bookkeeping. Keep your sales and purchase invoices tidy throughout the quarter, instead of gathering everything at the last moment. Use bookkeeping software that calculates the VAT automatically. And set aside the received VAT separately, so you're not caught out when paying.
The boxes you actually use
The return form has many boxes, but most freelancers use only a handful. These are they, with what belongs in each.
| Box | What you enter |
|---|---|
| 1a / 1b | Your turnover at 21% and 9%, with the VAT on it |
| 1e | Turnover where VAT was reverse-charged to your customer |
| 3b | Services to EU businesses, matching your EU sales listing |
| 4a / 4b | VAT reverse-charged to you, for example on foreign software |
| 5b | Your input VAT: all VAT on business purchases and costs |
Frequently asked questions
Where do I file my VAT return?
Through the business portal of the tax authorities, or directly from your bookkeeping software. The latter avoids typing errors since the boxes fill automatically.
When must the return be filed and paid?
On the last day of the month after the period: 30 April, 31 July, 31 October and 31 January for quarterly filers. Payment is due by the same date; paying late is a separate default.
What exactly is input VAT?
The VAT suppliers charged you on business purchases and costs. You deduct it in box 5b from the VAT you owe. The condition is an invoice that meets the requirements, in your company's name.
What about an invoice I forgot to deduct?
Small amounts simply go into the next return. For larger sums over a closed year you file a supplementary return. See filing a VAT correction.
Do I get a refund when input VAT exceeds output VAT?
Yes, the negative balance is paid out automatically after filing, usually within weeks. Structural refunds, say through investments? Then consider monthly filing. If the payment fails to arrive, read what to do when your VAT refund takes long.
Must I file zeros with no turnover?
Yes, the nil return. Not filing earns a penalty even when nothing was due. See late VAT return.
Sources
- When the VAT return and payment are dueBelastingdienst · belastingdienst.nl
- Invoice requirements for VATBelastingdienst · 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.
