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.
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.
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.
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