Quarterly vs. monthly VAT returns
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
Quarterly filing is the default; you request monthly filing if you structurally receive VAT back, and annual filing is only possible if you remit less than 1,883 euros of VAT a year.
- The return and the payment must be in by the last day of the month following the period.
- You request a change of period in writing and it takes effect from the next period.
- For repeated late filing or payment the tax authorities can impose monthly filing.
- Even without turnover you file every period, if necessary a nil return.
As a VAT-liable entrepreneur you file VAT returns periodically. Most freelancers do that quarterly, but you can also file monthly. What suits you best? This article explains the difference and when each frequency is handy.
What is the standard?
Most freelancers file VAT returns quarterly. You then file four times a year and pay or receive the balance. For most small businesses this is the standard and most practical, because you have to file less often.
The return must be filed by the last day of the month following the period, and the amount must be paid by then too. For the first quarter that means 30 April; for a January monthly return it is 28 or 29 February.
| Period | For whom | Deadline |
|---|---|---|
| Quarterly | The default for most freelancers | End of the month after the quarter |
| Monthly | On request, or mandatory after payment arrears | End of the following month |
| Annually | On request, with less than € 1,883 VAT a year | 31 March of the following year |
When is monthly handy?
If you structurally get VAT back, for example because you invest or export a lot, monthly filing can be pleasant. You then get your VAT back faster, which is good for your cash flow. In some cases the tax authorities can also require monthly filing.
What are the points of attention?
Monthly filing means more work and more moments when you have to be on time. Quarterly filing gives more calm, but your VAT is then outstanding longer or you pay later. Choose the frequency that suits your cash flow and how often you want to update your records; how the return itself works is covered in the VAT return step by step.
Also weigh what it costs you in attention. Twelve deadlines a year instead of four means being on time twelve times; each missed return is a separate default with its own penalty. See late VAT return.
- Choose monthly if you structurally receive VAT back: investments, exports or a lot of reverse-charged turnover in construction.
- Stick with quarterly if you pay VAT on balance. You keep the money longer, provided you set it aside and do not spend it.
- Switching is possible, but not mid-period. You request it from the tax authorities and it takes effect from the next period.
- If you repeatedly pay late, the tax authorities can require monthly filing. That is no longer a choice.
Worked example: a € 12,100 investment
- VAT on the investment
- € 2,100
- Refunded with quarterly filing
- after up to 4 months
- Refunded with monthly filing
- after up to 2 months
Result: € 2,100 in your account two months sooner. With one investment a year that is manageable; if you invest continuously, it structurally frees up working capital
Frequently asked questions
What is the default: quarterly or monthly?
Quarterly. Most freelancers file four times a year. Monthly filing can be requested, and in some cases the tax authorities impose it.
When is my VAT return due?
On the last day of the month following the period, and the amount must be paid by then too. For the first quarter that is 30 April, for the second 31 July.
Can I switch to monthly filing?
Yes, you request it from the tax authorities. It takes effect from the next period, not retroactively. Switching mainly makes sense if you structurally receive VAT back.
Does annual filing still exist?
Yes, but only on request and if you remit less than 1,883 euros of VAT a year. You must also be a sole trader or a partnership of natural persons. For most entrepreneurs it is not an option.
Must I file if I had no turnover?
Yes. As long as you have a VAT number you file every period, even at zero. A nil return takes two minutes; forgetting costs a penalty.
Sources
- Changing your VAT filing periodBelastingdienst · belastingdienst.nl
- When the 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.
