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

Calculating the Final VAT Amount

Now that you have your spreadsheet filled out with the correct categories, sum them up. Then to calculate the final VAT amount payable or refundable, you need to summarise the totals from your transactions.

Here is a formula you can use in your spreadsheet to calculate the final VAT amount:

  1. Total VAT Charged (Output VAT): Sum of all VAT amounts from sales (categories 1a, 1b, 1c, 1d, and 1e).
  2. Total VAT Paid (Input VAT): Sum of all VAT amounts from purchases (categories 2, 4a, 4b, and 5).

Formula to Calculate Net VAT Payable/Refundable:

Net VAT Payable/Refundable = Total VAT Charged (Output VAT) - Total VAT Paid (Input VAT)

Transfer Data to VAT Return Form

Finally, now you have your summarised data and can submit it to the Dutch VAT return form. Log in to the Dutch tax authority’s website Belastingdienst with your DigiD or eHerkenning credentials and start a new VAT return for the relevant period. Use the summarised data from your spreadsheet to fill in the corresponding fields on the VAT return form. Review all the entered data carefully to ensure accuracy and submit the VAT return form electronically.

If there is a VAT payable, make the payment to the provided bank account. If there is a refund, ensure your bank details are correctly provided for the refund to be processed.