Submitting tax returns

Every business person in the Netherlands must submit returns regularly for one or more taxation types. The Tax and Customs Administration will determine the type after you have registered your company with the Chamber of Commerce. For income tax or corporate income tax you must submit a tax return on an annual basis. For turnover tax you submit a tax return on an annual, monthly or quarterly basis. If you employ people, you must submit a tax return for payroll tax.

Submitting tax returns online

You can submit tax returns online through the Tax and Customs Administration website. You will receive the required logon data once you have registered with the Chamber of Commerce. You may also complete your tax return using software applications from commercial companies or outsource your tax return work to an intermediary. Usually, changes and supplements can be implemented online (at a later date). Different terms and procedures apply for this based on the taxation type.

Deferment

If you cannot submit your tax return in time, you can ask for a deferment. You must do this before the last submission date.

Submitted too late

If you submit your tax return too late or not at all, the Tax and Customs Administration will impose a fine. Before the fine is imposed, the Tax and Customs Administration will send you a reminder and later probably a final notice.