Short answer
A BV has fixed dates: the VAT return (btw-aangifte) every quarter, the payroll tax return (loonaangifte) every month if you pay a salary, and every year corporate income tax (vennootschapsbelasting) and the annual accounts (jaarrekening). With this calendar, you put every date in your own calendar in one go.
Every month
- Payroll tax return and payment of the payroll taxes: by the last day of the month after the pay period.
Every quarter
- 30 April: VAT return and EC Sales List (ICP-opgaaf) for January to March.
- 31 July: VAT return and EC Sales List for April to June.
- 31 October: VAT return and EC Sales List for July to September.
- 31 January: VAT return and EC Sales List for October to December.
Every year
- Start of the year: check the provisional assessment (voorlopige aanslag) for corporate income tax.
- 1 May: your personal Dutch income tax return, if you live in the Netherlands. If you live abroad, your adviser checks which return applies to you.
- 31 May: annual accounts prepared. The shareholders can extend this to 31 October.
- 1 June: corporate income tax return for the previous year, or later with your adviser, through the extension scheme for tax advisers (uitstelregeling).
- 31 December: annual accounts filed with the Dutch Chamber of Commerce (KVK), within eight days after adoption.
When something happens
- Dividend paid out: dividend tax return within a month.
- Change in the company: to the KVK within a week.
- Change in the ultimate beneficial owners (UBOs): within seven days.
Put every date in your calendar with a reminder two weeks ahead. That gives you time to get your figures ready.
Read more in the knowledge base: The compliance calendar of a BV
All amounts on this page are the figures of 2026. The dates apply to a financial year equal to the calendar year.
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