085 0030140 info@mffa.nl
Select Page

Filing deadline tax returns

Would you like more information the filing deadlines for tax returns in The Netherlands? Contact us.

MFFA Belastingadvies | Tax Advice

Filing deadline tax returns

When do I need to submit and file the tax return? This is a commonly asked question from businesses and individuals in the Netherlands. We assist companies and private individuals with their Dutch tax filing obligations regarding VAT, Wage tax, Corporate tax and personal income tax. When the tax return must be filed depends on the tax forms issued by the Dutch tax authorities.

Questions arise like:

  • What is the filing deadline for the VAT return?
  • When does the tax has to be paid?
  • Can I have an extension with filing the tax return?
  • What kind of tax years are in the Netherlands?

Below we have made an overview what the filing deadline is for the wage tax return, VAT return, corporate income tax return and personal income tax return with respect to the tax years 2015 and 2016.

$

Filing deadline wage tax return – wage tax filing dates

In the Netherlands the deadline to file the wage tax return is every month. In case a company would like to file every 4 weeks, a request must be filed at the Dutch authorities.

Wage tax monthly filing

Month Begin date End date Final Filing
date
Final Payment
date
January 01-01-2019 31-01-2019 28-02-2019 28-02-2019
February 01-02-2019 28-02-2019 31-03-2019 31-03-2019
March 01-03-2019 31-03-2019 30-04-2019 30-04-2019
April 01-04-2019 30-04-2019 31-05-2019 31-05-2019
May 01-05-2019 31-05-2019 30-06-2019 30-06-2019
June 01-06-2019 30-06-2019 31-07-2019 31-07-2019
July 01-07-2019 31-07-2019 31-08-2019 31-08-2019
August 01-08-2019 31-08-2019 30-09-2019 30-09-2019
September 01-09-2019 30-09-2019 31-10-2019 31-10-2019
October 01-10-2019 31-10-2019 30-11-2019 30-11-2019
November 01-11-201 30-11-2019 31-12-2019 31-12-2019
December 01-12-2019 31-12-2019 31-01-2020 31-01-2020
$

Filing deadline VAT return – VAT return filing dates

Monthly VAT return filing

Month Begin date End date Final Filing
date
Final Payment
date
January 01-01-2019 31-01-2019 28-02-2019 28-02-2019
February 01-02-2019 28-02-2019 31-03-2019 31-03-2019
March 01-03-2019 31-03-2019 30-04-2019 30-04-2019
April 01-04-2019 30-04-2019 31-05-2019 31-05-2019
May 01-05-2019 31-05-2019 30-06-2019 30-06-2019
June 01-06-2019 30-06-2019 31-07-2019 31-07-2019
July 01-07-2019 31-07-2019 31-08-2019 31-08-2019
August 01-08-2019 31-08-2019 30-09-2019 30-09-2019
September 01-09-2019 30-09-2019 31-10-2019 31-10-2019
October 01-10-2019 31-10-2019 30-11-2019 30-11-2019
November 01-11-2019 30-11-2019 31-12-2019 31-12-2019
December 01-12-2019 31-12-2019 31-01-2020 31-01-2020
$

Quarterly VAT return filing

Quarter Begin date End date Final Filing
date
Final Payment
date
Quarter 1 01-01-2019 31-03-2019 30-04-2019 30-04-2019
Quarter 2 01-04-2019 30-06-2019 31-07-2019 31-07-2019
Quarter 3 01-07-2019 30-09-2019 31-10-2019 31-10-2019
Quarter 4 01-10-2019 31-12-2019 31-01-2020 31-01-2020
$

Annual VAT return filing

Year Begin date End date Final Filing
date
Final Payment
date
2019 01-01-2019 31-12-2019 31-03-2020 31-03-2020
$

Filing deadline corporate income tax – corporate income tax filing dates

Corporate income tax filing

Year Begin date End date Final Filing
date
Final Payment
date
2018 01-01-2018 31-12-2018 01-06-2019 *
2019 01-01-2019 31-12-2019 01-06-2020 *

* Depending on tax assessment issued by the Dutch tax authorities.

$

Filing deadline income tax – income tax filing dates

Personal income tax filing

Year Begin date End date Final Filing
date
Final Payment
date
2018 01-01-2018 31-12-2018 01-05-2019 *
2019 01-01-2019 31-12-2019 01-05-2019 *
$

Extension to file

Corporate income tax / income tax

MFFA Tax Advice have arranged a special time extension program with the Dutch tax authorities. This means we can file/prepare the corporate income tax and the personal income tax 5 months later at the Dutch tax authorities. Please contact us if you also would like to have this.

VAT / wage tax

For the VAT return and wage tax returns it is not possible to arrange a special extension program with the Dutch tax authorities. These periodical tax returns must always be filed before the deadline.

With respect to paying the issued assessments, the Dutch tax authorities allow businesses and individuals to have an extension in payment up to a certain amount. They also allow to pay in instalments instead of lumpsum.

$

More info about the services of MFFA Tax Advice?

MFFA Tax Advice can assist you with reviewing the filing deadline for the wage tax, VAT return, Corporate tax return or income tax return? We can also assist you with:

More information about tax return filing deadlines in the Netherlands?

You can contact us through our contact form or call 085 003 0140 from within the Netherlands, or +31 (0)20 261 5615 from abroad.

Also see the website of the Dutch tax authorities.

Specialist in: Expats | International Companies , MFFA Belastingadvies | Tax Advice
Jeroen Mijlof graduated in economics and tax law at the University of Groningen. He has + 15 years’ experience in National and International Tax Law for both individuals and companies. Before MFFA he worked at the Dutch tax authorities, KPMG Meijburg and RSM International Tax Services .