Tax24 July 20263 min read

Filing your VAT return as a freelancer: a step-by-step guide

Four times a year, it happens: the VAT (btw) return, the return for the turnover tax you have collected and paid. For many freelancers this feels like a recurring hurdle full of jargon and boxes to fill in. In this article we walk through the return step by step, in plain language, with the 2026 deadlines and the most common mistakes.

What exactly is the VAT return?

VAT (btw) stands for value added tax, the turnover tax you charge to clients. You charge this VAT to your client, but then remit the amount to the Belastingdienst.

At the same time, you may reclaim the VAT you yourself paid on business purchases (input VAT). At its core, the return is therefore a settlement: VAT you received minus VAT you paid yourself.

Most freelancers file a return every quarter, so four times a year. Some entrepreneurs file monthly or annually instead, depending on their situation and arrangements with the Belastingdienst.

Which boxes appear on the return form?

Box 1 covers the revenue you generated in the Netherlands, broken down by rate: 21% (the high, general rate), 9% (the reduced rate, for example for certain food items and services) and 0% (for example for exports outside the EU).

Box 2 is for VAT that has been reverse-charged to you, meaning situations where you, rather than the supplier, must declare the VAT. Box 3 covers supplies to other countries, whether within the EU or beyond.

Box 5 is where everything comes together: here you calculate the total VAT owed, subtract the input VAT (box 5b) from it, and arrive at the amount you must pay or will receive back.

What are the deadlines for 2026?

For a quarterly return, the general rule is that you must file and pay within one month after the end of the quarter. In practice this means, for example, the end of April for the first quarter, the end of July for the second, the end of October for the third, and the end of January of the following year for the fourth quarter.

These dates can shift slightly from year to year because of weekends and public holidays. Always check the exact deadline for 2026 on the Belastingdienst website or in your own Mijn Belastingdienst Zakelijk environment.

Filing or paying late can result in a fine, even if the amount itself is small. So put the deadline in your calendar well in advance, not just on the day itself.

What does the small businesses scheme involve?

The small businesses scheme, known as the KOR (kleineondernemersregeling), is a VAT exemption for entrepreneurs with low annual revenue. If you opt in, you do not charge VAT to your clients and no longer need to file VAT returns.

The downside is that you also cannot reclaim VAT on your own business costs. This can be advantageous for entrepreneurs with few costs and mainly private clients, but less so for entrepreneurs with significant investments.

The KOR is a choice you register for with the Belastingdienst in advance, and it applies for a longer period. Check the current revenue threshold and conditions with the Belastingdienst before making a decision.

What mistakes do freelancers make most often on their return?

A classic mistake is forgetting the input VAT, which means paying more VAT than necessary. Keep every receipt and invoice for business expenses carefully, even small amounts count.

We also often see entrepreneurs declare revenue in the wrong quarter, for example because they confuse the invoice date with the payment date. For the VAT return, the invoice date generally counts.

A third pitfall is starting too late: anyone who only digs through their records right at the deadline is more likely to make calculation errors. Keep your admin up to date weekly or monthly instead, and the quarterly return becomes a matter of adding up rather than sorting out. TelMaar calculates the boxes automatically based on your invoices and expenses, which makes this a lot simpler.

Frequently asked questions

Do I always have to file my VAT return quarterly as a freelancer?

Most freelancers file quarterly, but depending on your situation the Belastingdienst can also assign a monthly or annual return.

What happens if I miss the deadline?

For a late return or payment, the Belastingdienst can impose a fine, even if the amount owed is low. Set the deadline well in advance to avoid this.

Can I reverse my choice for the small businesses scheme?

The KOR applies for a longer period once you have registered. Check the current conditions and notice periods with the Belastingdienst before you register or deregister.

This article is general information, not tax or legal advice. When in doubt, consult an adviser; rules can change.