Quarterly VAT Guide

In this guide we'll cover the general workflow on how to put together your quarterly VAT filling as a dutch freelance zzp'er

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Important Disclaimer: This guide is a work in progress and not complete. It's meant to be used as a rough guide to get you started please double check the rules with

Applying Correct VAT Rates

To ensure accurate VAT reporting, it's crucial to categorise your transactions correctly and align them with the specific sections of the Dutch VAT return. Below is an overview of how to apply the correct VAT rates to your transactions, with detailed explanations and examples for each category. This guide will help you understand where each type of transaction belongs in your VAT return and how to record it in your spreadsheet.

Go through your invoices and reciepts and fill the final column based on the following categories. You can use the offical documentation for the following in this pdf

1a and 1b Leveringen/diensten belast met hoog of laag tarief (Supplies/services taxed at high or low rate)

Explanation: Enter the total amounts for sales at the standard (21%) and reduced (9%) rates. Include all domestic sales that are subject to VAT. This relates to the entries in your spreadsheet where you've recorded sales transactions that are taxed within the Netherlands.

Example Entry:

  • Date: 2024-01-15
  • Invoice Number: INV-001
  • Description: Sale of goods
  • Amount (excl. VAT): €2,000
  • VAT Rate: 21%
  • VAT Amount: €420
  • Total Amount: €2,420
  • Category: 1a Leveringen/diensten belast met hoog tarief

1c Leveringen/diensten belast met overige tarieven, behalve 0% (Supplies/services taxed at other rates, except 0%)

Explanation: Enter any other sales at different rates, excluding the 0% rate. This might include specific reduced rates for certain goods or services. This step ensures that your spreadsheet captures all sales that fall outside the standard and reduced rates but are still subject to VAT.

Example Entry:

  • Date: 2024-02-20
  • Invoice Number: INV-002
  • Description: Consulting services
  • Amount (excl. VAT): €1,500
  • VAT Rate: 9%
  • VAT Amount: €135
  • Total Amount: €1,635
  • Category: 1b Leveringen/diensten belast met laag tarief

1d Privégebruik (Private use)

Explanation: Report any private use of goods and services. This includes situations where business assets are used for personal purposes, and VAT needs to be accounted for accordingly. This ensures your spreadsheet reflects any VAT adjustments required for personal use of business assets.

Example Entry:

  • Date: 2024-12-31
  • Invoice Number: PRV-001
  • Description: Private use adjustment
  • Amount (excl. VAT): €200
  • VAT Rate: 21%
  • VAT Amount: €42
  • Total Amount: €242
  • Category: 1d Privégebruik

1e Leveringen/diensten belast met 0% of niet bij u belast (Supplies/services taxed at 0% or not taxable by you)

Explanation: Enter the total amount for 0% VAT-rated or non-taxable sales. This typically includes exports or certain intra-community supplies within the EU. This ensures your spreadsheet captures all transactions that are VAT-exempt or subject to 0% VAT.

Example Entry:

  • Date: 2024-03-01
  • Invoice Number: EXP-001
  • Description: Export goods
  • Amount (excl. VAT): €3,000
  • VAT Rate: 0%
  • VAT Amount: €0
  • Total Amount: €3,000
  • Category: 1e Leveringen/diensten belast met 0% of niet bij u belast

2 Leveringen/diensten waarbij de heffing van omzetbelasting naar u is verlegd (Supplies/services where VAT is reversed to you)

Explanation: Enter the total amount for purchases where the VAT has been reversed (i.e., you need to account for the VAT yourself). This often includes certain goods and services supplied from another EU country. This means you didn't pay the VAT upfront but need to apply it yourself in your VAT return.

Example Entry:

  • Date: 2024-04-15
  • Invoice Number: EU-001
  • Description: IT services from EU supplier
  • Amount (excl. VAT): €800
  • VAT Rate: 21%
  • VAT Amount: €168 (reversed charge)
  • Total Amount: €968
  • Category: 4b Leveringen/diensten uit landen binnen de EU

4a Leveringen/diensten uit landen buiten de EU (Supplies/services from countries outside the EU)

Explanation: Report the total for purchases from outside the EU. The VAT is typically applied on a reverse charge basis. This means you didn't pay the VAT upfront but need to apply it yourself in your VAT return.

Example Entry:

  • Date: 2024-03-06
  • Invoice Number: 48115938-0009
  • Description: ChatGPT Plus Subscription
  • Amount (excl. VAT): €20
  • VAT Rate: 21%
  • VAT Amount: €4.20 (reversed charge)
  • Total Amount: €24.20
  • Category: 4a Leveringen/diensten uit landen buiten de EU

4b Leveringen/diensten uit landen binnen de EU (Supplies/services from countries within the EU)

Explanation: Report the total for purchases from within the EU. Like with non-EU purchases, the VAT is typically handled on a reverse charge basis. This means you didn't pay the VAT upfront but need to apply it yourself in your VAT return.

Example Entry:

  • Date: 2024-05-10
  • Invoice Number: EU-002
  • Description: Maintenance services (EU)
  • Amount (excl. VAT): €600
  • VAT Rate: 21%
  • VAT Amount: €126 (reversed charge)
  • Total Amount: €726
  • Category: 4b Leveringen/diensten uit landen binnen de EU

5 Voorbelasting (Input tax)

Explanation: Enter the total input VAT to be deducted. This is the VAT on purchases that you are entitled to reclaim. This ensures that your spreadsheet reflects all deductible VAT from your business expenses.

Example Entry:

  • Date: 2024-02-15
  • Invoice Number: EXP-2001
  • Description: Purchase of office supplies
  • Amount (excl. VAT): €500
  • VAT Rate: 21%
  • VAT Amount: €105
  • Total Amount: €605
  • Category: 5 Voorbelasting