Submitting tax returns online

  • You can submit tax returns online through the Tax and Customs Administration website. You will receive the required logon data once you have registered with the Chamber of Commerce.
  • You may complete your tax return using software applications from commercial companies. For this option Standard Business Reporting (SBR) is the only way to submit the income tax, corporate income tax, tax on VAT (btw).
  • You may outsource your tax return work to an intermediary, such as a payroll manager, an accountant or a tax consultant.

Usually, changes and supplements can be implemented online (at a later date). Different terms and procedures apply for this based on the taxation type.

Transition towards digital

The Dutch Tax and Customs Administration is gradually shifting from paper to digital correspondence. There is a transitional period for each flow of correspondence, which means that during this period you will receive both paper and digital messages. However, tax reminders and tax recovery notifications will still be send to you on paper. As soon as the transition is completed, you will have to use your personal secure digital account at MijnOverheid to receive and send messages regarding your tax assessment.

Filing your tax return from abroad

If you have income from or property in the Netherlands without actually living there, before 2015 you had the choice to be considered by the Dutch Tax and Customs Administration as a resident tax payer. That meant you too were entitled to various deductable items and tax credits, as if you were a Dutch resident.

As of 2015 this has changed with the introduction of the scheme for qualified non-resident taxpayer status. You are eligible for this scheme if you live in an EU country, in Liechtenstein, Norway, Iceland, Switzerland, Bonaire, Sint Eustatius or Saba, and pay tax in the Netherlands on more than 90% of your worldwide income. If you do, then you are again entitled to the same deductible items, tax credits and tax-free allowance as residents of the Netherlands. Please note that no transitional arrangement will apply.

Deferment

If you cannot submit your tax return in time, you can ask for a deferment. You must do this before the last submission date.

Submitted too late

If you submit your tax return too late or not at all, the Tax and Customs Administration will impose a fine. Before the fine is imposed, the Tax and Customs Administration will send you a reminder and later probably a final notice.