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
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:
- Filing the personal income tax and filing of the corporate income tax return
- Accountant services
- Payroll tax / compliance in the Netherlands
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.
