VAT Return for Dummies: Your First Time Step by Step

Nervous about your first VAT return? Don't panic! This guide will take you by the hand and lead you step by step through the process. If you want to brush up on VAT basics first, read our 10 most asked VAT questions. After reading this article, you'll be able to do your VAT return with your eyes closed (well, almost).

Table of Contents

1. Before You Start: Preparation
2. Step 1: Log in to Mijn Belastingdienst
3. Step 2: Get Your Administration in Order
4. Step 3: Open the VAT Return
5. Step 4: Fill in the Sections
6. Step 5: Check and Submit
7. Step 6: Pay or Receive Refund
8. Common Beginner Mistakes
9. Tools and Tips
10. First VAT Return Checklist

Before You Start: Preparation

Imagine: it's April 29th and you suddenly realize that you have to submit your VAT return tomorrow. Panic! This article prevents that scenario. Let's start with what you need.

What do you need?

1. Your VAT number

• Format: NL123456789B01
• Listed on the letter from the Tax Office
• Check it in your Chamber of Commerce extract

2. DigiD or eHerkenning

• DigiD for sole proprietorship
• eHerkenning level 1 for BV/Ltd
• DigiD app is most convenient

3. Your administration

• All sales invoices from the quarter
• All purchase invoices with VAT
• Receipts (keep them!)
• Bank statements for verification (learn about the MT940 format for importing bank transactions into your bookkeeping software)

4. A calculator

• Or Excel/accounting software
• Your phone will also work

When do you need to file a return?

Most starters file <strong>quarterly</strong> returns:

Important Changes in 2026

Before diving into the step-by-step guide, be aware of recent rule changes that may affect your return.

1. Accommodation (logies) VAT increases to 21%

• Old rate: 9%
• New rate (from Jan 1, 2026): 21%
• Applies to: hotels, B&Bs, holiday homes, camping sites

2. Cash payment limit: maximum €3,000

• For business transactions: max €3,000 in cash
• Higher amounts must be paid digitally
• Important for invoice administration

3. KOR (small business scheme) threshold remains €20,000

• Annual turnover below €20,000: VAT exemption possible. Read more in our complete KOR 2026 guide.
• No changes to this threshold in 2026

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Step 1: Log in to Mijn Belastingdienst

Finding the website

1. Go to www.belastingdienst.nl
2. Click "Log in for entrepreneurs" in the top right
3. Or go directly to: mijn.belastingdienst.nl/ondernemers

Log in with DigiD

1. Click "Log in with DigiD"
2. Enter your username and password
3. Or use the DigiD app (recommended!)
4. Confirm with the verification code

Having trouble logging in?

• Check if your DigiD is still valid
• Request new login credentials if needed
• Call DigiD helpdesk: 088 123 65 55

First time logging in?

On your first visit you might see:

• A welcome screen
• Request to verify your details
• Notice about your filing period

Screenshot example:

Step 2: Get Your Administration in Order

Before you open the return, you need to know which numbers you're going to fill in. This is the most important part!

A. Collect your sales invoices

What do you count?

• All invoices you have sent
• In the relevant quarter (by invoice date)
• Even if the client hasn't paid yet!

Example calculation:

B. Collect your purchase invoices

What can you deduct?

• ✓ Office supplies
• ✓ Software subscriptions
• ✓ Business phone costs
• ✓ Business insurance
• ✓ Marketing/advertising
• ✓ Accounting costs

What is NOT allowed?

• ✗ Food and drinks (unless traveling)
• ✗ Clothing (unless company clothing)
• ✗ Personal purchases
• ✗ Fines

Example calculation:

C. Calculate your balance

Tip: Create this overview in Excel, then you can save it!

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Step 3: Open the VAT Return

Now comes the real work!

Choose the correct period

1. Click "VAT return"
2. You see the open periods
3. Click on the correct quarter (e.g., "2026 - 1st quarter")

Note: You can only file returns for periods that are open!

Start the return

You now see the return form with different sections:

No panic! You leave most sections empty.

Step 4: Fill in the Sections

This is where the magic happens. We'll go through the most important sections:

Section 1a: Supplies/services 21% VAT

What do you fill in?

• The amount EXCLUDING VAT
• From all your invoices with 21% VAT
• In whole euros (round off)

Example:

You invoiced €3,500 (excl. VAT)

• Fill in: 3500
• The VAT (€735) is calculated by the system

Section 1b: Supplies/services 9% VAT

When do you use this?

• Hairdresser, beauty care
• Bicycle repair
• Painter/plasterer (labor hours)
• Books/magazines

Usually stays empty for IT professionals, consultants, etc.

Section 1e: Supplies 0% VAT

When do you use this?

• Export outside EU
• Supplies to EU entrepreneurs
• Certain international services

For your first return probably: 0

Section 5b: Input VAT

This is your deduction!

• All VAT you have paid
• On business purchases
• The total amount of VAT

Example:

Total VAT on purchases: €35.70

• Fill in: 36 (round off)

The result

The system now calculates automatically:

Screenshot tip: The system usually shows a summary before you submit!

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Step 5: Check and Submit

Almost done! Now comes the exciting part.

The review

The system shows an overview:

Check:

• Are the amounts correct?
• Did you forget anything?
• Is there an illogically high/low amount?

Common review errors

1. VAT instead of amount excl. VAT filled in

• Wrong: 735 in section 1a
• Correct: 3500 in section 1a

2. Personal expenses included

Those new sneakers are not deductible!

3. Wrong period

Check the invoice dates

Final submission

Everything correct? Then:

1. Click "Submit"
2. Confirm with "Yes, submit"
3. You get a confirmation receipt
4. SAVE THIS CONFIRMATION!

Pro tip: Take a screenshot or download the PDF

Step 6: Pay or Receive Refund

The return is submitted, now for the money!

If you need to pay

When?

• Same deadline as return
• Q1: by April 30
• Q2: by July 31
• Etc.

How to pay?

1. Via iDEAL in Mijn Belastingdienst
2. Or transfer to:

• IBAN: NL86INGB0002445588
• To: Belastingdienst
• Include: your payment reference!

Finding payment reference:

• Listed in Mijn Belastingdienst
• Format: 1234567890 Z 12 A
• Copy EXACTLY!

If you receive a refund

When do you get VAT back?

• If your input VAT > VAT on sales
• For example: made many investments
• Or: mainly invoiced 0% VAT

How fast?

• Usually within 3-4 weeks
• To your business account
• Check your account number in Mijn Belastingdienst!

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Common Beginner Mistakes

Learn from others' mistakes! Here are the top 7. For a deeper dive, check our article on the 6 most expensive VAT mistakes.

1. Filing too late

Consequence: Immediate €50-€5,514 fine

Solution: Set reminders!

2. Wrong VAT rates

Error: 9% calculated while it should be 21%

Check: When in doubt, ask the Tax Office

3. Mixing personal and business

Error: That Netflix subscription is not deductible

Rule: Only genuinely business expenses

4. Throwing away receipts

Problem: No proof = no deduction

Tip: Take photos with your phone

5. "Forgetting" VAT on invoice

Consequence: Still have to pay VAT from your own pocket

Prevention: Use invoice template. Read more about invoice requirements for VAT.

6. Skipping unpaid invoices

Error: "Client hasn't paid yet"

Rule: Invoice date counts, not payment date

7. Foreign clients incorrectly

Complex: 0% is not just allowed

Advice: Read article about international VAT

Tools and Tips

Useful tools

1. VAT Alert App

• Free app from Tax Office
• Reminder when return is due
• Download in App Store/Play Store

2. Excel VAT template

3. Accounting software

• Moneybird, e-Boekhouden, Exact
• Automatic VAT returns
• ± €10-20 per month

Tips from experienced freelancers

💡 "File your return in week 1 of the deadline month"

• Prevents stress
• Time for questions
• Possible corrections

💡 "Reserve 21% of your turnover by default"

• Separate savings account
• Automatic transfer
• Never short of money for VAT

💡 "Take photos of receipts"

• Immediately after purchase
• In folder "VAT Q1 2026"
• Paper can fade!

💡 "Check your return against previous quarter"

• Big differences? Double-check!
• Stable business = stable VAT

First VAT Return Checklist

Print this list and check off:

Preparation

• □ VAT number at hand
• □ DigiD works
• □ All sales invoices collected
• □ All purchase receipts collected
• □ Calculator/Excel ready

Calculations

• □ Total invoiced excl. VAT calculated
• □ VAT on sales calculated
• □ Deductible VAT added up
• □ Balance calculated

Return

• □ Logged in to Mijn Belastingdienst
• □ Correct period selected
• □ Section 1a filled in (excl. VAT!)
• □ Section 5b filled in (input VAT)
• □ Check performed
• □ Return submitted
• □ Confirmation saved

Payment

• □ Payment reference noted
• □ Payment prepared
• □ Deadline in calendar

Administration

• □ Copy of return saved
• □ Invoices archived
• □ Next deadline noted

Need Help?

Tax phone: 0800-0543

• Mon-Thu: 8:00-20:00
• Fri: 8:00-17:00
• Free from landline

Online help:

• Belastingdienst.nl/ondernemers
• KVK.nl VAT dossier

Community:

• Facebook: "ZZP Netherlands"
• Reddit: r/ZZPers
• LinkedIn: ZZP groups

Conclusion

Congratulations! You now have all the knowledge to successfully complete your first VAT return. Remember:

1. Understand what you're filling in (no guessing!)
2. Calculate everything twice
3. Save your administration
4. Start on time

The first time is always exciting, but after 2-3 times it becomes routine. Good luck!