How do you do your first VAT return?

The boxes starters use most

• 1a: turnover and VAT at the standard rate (21%).
• 1b: turnover and VAT at the reduced rate (9%).
• 1e: turnover at 0%, or not taxed with you.
• 5b: input tax (voorbelasting), the VAT on your business costs and purchases that you may deduct.
• The form works out itself what you have to pay or get back.

Where do the amounts come from?

From your own invoices (turnover and VAT) and from the receipts and invoices of what you bought (input tax). The invoice date decides which quarter something falls in. You may only deduct VAT on business costs, and you need an invoice or receipt for it.

Which period?

The Belastingdienst decides whether you file per month, per quarter or per year; it says so in the letter you get after registering. Most entrepreneurs file per quarter. With bookkeeping software you can send your return from the 24th of the last month of the period.

When?

Your return and your payment must be in by the last day of the month after the period. For the third quarter of 2026 that is 31 October 2026, for the fourth quarter 31 January 2027.

Your first return

As a new entrepreneur you sometimes get a paper return once. If the period is over and you still have not received a return, request one yourself from the Belastingdienst. VAT you paid on costs from before your start can be deducted under conditions.