Please note that if you have just started doing business in the Netherlands, and VAT is due, you have to register for VAT purposes. The tax inspector will then send you a form 'opgaaf gegevens startende ondernemingen' which has to be filed.
Please note that, in principal, the VAT return is filed electronically.
If the VAT payable per quarter exceeds EUR 15,000 the filing will generally be monthly, otherwise it is quarterly. However, if the VAT payable per year does not exceed EUR 1,883 only an annual return has to be filed.
The VAT return (and payment) has to be submitted one month after the end of the filing period at the latest. Corrections can be made to a VAT return by lodging an objection within six weeks after filing the return.
Furthermore, a supplementary return can be made within 5 years after filing the VAT return. However, in the latter case, no appeal is allowed if these changes are rejected by the tax authorities.
Intrastat and EC Sales Lists
The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Netherlands from other Member States or leave it to other Member States.
Declaration must be filed monthly once the annual threshold is exceeded.
Intrastat declarations can be submitted monthly and electronically. Physical carriers such as disks are not accepted. The due date for submission is the 10th day of the month following the reference period.