When does your first return arrive?
Shortly after you register, the Tax Authority sends a letter confirming you must file VAT and how often (usually quarterly). Even with zero turnover so far, you normally still file a "nil return".
What you will need
- A login: eHerkenning for businesses (or DigiD where allowed).
- Your total sales for the period and the VAT charged.
- The VAT you paid on business costs ("voorbelasting").
Filing a nil return
With zero income and expenses so far, you still log in and submit zeros. Skipping it leads to fines, so always file, even when there is nothing to report.
The most common first-timer mistakes
- Forgetting to file a nil return because "there was nothing to report".
- Mixing up output VAT (charged) and input VAT (paid).
- Skipping the VAT reserve, then struggling to pay.
- Missing the deadline (one month after the period ends).
A simple habit that saves you
Open a separate savings pot and move the VAT you charge into it immediately. That money belongs to the Tax Authority rather than to you. Keeping it apart means the payment always feels painless.
When in doubt, get help once
Many starters pay an accountant to do the first return with them, then handle the rest alone. One guided session is often enough to feel confident.
The follow-up question
Three pages sit directly alongside this one: Filing a VAT Return in the Netherlands, Keeping Your Books as a Starter in the Netherlands and Your First 30 Days as an Entrepreneur.