The quarterly calendar 2026
| Period | File and pay by |
|---|---|
| Q1 (Jan–Mar) | 30 April 2026 |
| Q2 (Apr–Jun) | 31 July 2026 |
| Q3 (Jul–Sep) | 31 October 2026 |
| Q4 (Oct–Dec) | 31 January 2027 |
Filing and payment share the deadline; the payment reference changes per period.
Monthly and yearly filing
Monthly filing applies on request — refund positions favour it — or by direction of the tax authority. Yearly filing exists for the smallest positions, on assignment by the Belastingdienst. The mechanics of the return itself: filing Dutch VAT returns; the choice between rhythms: monthly vs quarterly.
Adjacent declarations
Intra-EU B2B sales add the EU sales list (ICP) on the same rhythm. EU consumer sales above the threshold run through the OSS return. Missed or late filings meet the response described in VAT penalties and interest.