The VAT return may seem like a routine task, but in practice many business owners in Brabant regularly get it wrong. Missed deadlines, invoices posted in the wrong period, or input tax left unclaimed: each of these mistakes can result in a fine or additional assessment. In this article we set out the deadlines for 2026 clearly and highlight the most common pitfalls so you can avoid them going forward.
VAT return deadlines for 2026 by period
Most sole traders and SME owners file VAT returns quarterly. Both the return and the payment must reach HMRC’s Dutch equivalent, the Belastingdienst, no later than one month after the end of the quarter. The following quarterly deadlines apply for 2026:
- Quarter 1 (Jan–Mar): no later than 30 April 2026
- Quarter 2 (Apr–Jun): no later than 31 July 2026
- Quarter 3 (Jul–Sep): no later than 31 October 2026
- Quarter 4 (Oct–Dec): no later than 31 January 2027
If you file monthly, the last day of the following month always applies as the deadline. Annual filing is only possible if you remit less than €1,883 in VAT per year and you are a natural person or a partnership consisting solely of natural persons; for this you must submit a separate request to the Belastingdienst.
Be aware of a practical detail that frequently causes problems: the deadlines for quarters 3 and 4 fall on a weekend in 2026. Banks do not process weekend payments until Monday, meaning your payment will technically arrive late if you pay exactly on the deadline. Make sure both your return and your payment are dealt with well before that date.
Requesting an extension is not straightforward
A common misconception is: ‘I’ll simply request an extension, just as with income tax.’ This works differently for VAT. There is no official right to defer a VAT return. You must always file on time, even if your figures are not yet fully finalised. In that case you submit an estimate and correct it later via a supplementary return. Deferral of payment is possible in certain circumstances through Mijn Belastingdienst Zakelijk, but the return itself is separate from this and must be submitted by the deadline.
The most common mistakes in VAT returns
Below are the mistakes we encounter most frequently, including amongst business owners in the Eindhoven region:
1. Filing late, even when the return is nil
The most well-known mistake is also the easiest to avoid: simply forgetting the return or filing it late. Even if you have had no turnover in a quarter, you are still required to file a so-called nil return. A default surcharge applies regardless of the amount being declared. Set the deadlines proactively in your calendar with a reminder ten days in advance so you can still chase up any missing invoices.
2. Processing invoices from the wrong period
With a quarterly return, you include only invoices with an invoice date that falls within the relevant quarter. In practice, business owners regularly include invoices from the month of filing itself, when those actually belong to the following quarter. If you are filing in October for quarter 3, only invoices from July, August, and September should be included; October invoices go in the fourth quarter.
3. Mixing up the invoice basis and cash basis
Most business owners use the invoice basis: the date on the invoice is the determining factor, not the payment date. The cash basis, where the receipt of payment is the deciding factor, is only permitted in specific circumstances. Using these two methods interchangeably creates quarter-shift discrepancies and errors that subsequently need to be corrected via a supplementary return. Choose one system and apply it consistently.
Plan een vrijblijvend gesprek en ontdek wat we voor je kunnen betekenen.
Plan een gesprek4. Forgetting input tax or failing to exclude the private-use element
Some business owners leave money on the table by simply forgetting to reclaim the VAT on business purchase invoices (input tax). Conversely, you may reclaim too much if you also include private use. If you use a laptop or car partly for business and partly privately, you may only reclaim the business percentage of the VAT, and you must document the private-use element in your records.
5. Incorrectly reclaiming VAT on hospitality and insurance
You cannot reclaim the VAT on meals and lunches at a restaurant or café, even if they are business appointments. Do keep the receipt, however, as the costs themselves are deductible for income tax purposes. Another common error: insurance policies do not include VAT but rather insurance premium tax; this does not belong in a VAT return.
6. Payments not credited on time
The Belastingdienst only considers whether the amount has been credited to their bank account on time, not when you submitted the payment instruction. Allow for your bank’s processing time, weekends, and public holidays. Ideally, schedule your payment a few working days before the deadline.
Correcting mistakes via a supplementary return
Have you filed a previous return for too much or too little? As a business owner you are obliged to report this. A submitted VAT return cannot be amended retrospectively; corrections are made via a supplementary VAT return (suppletie omzetbelasting). Since 1 January 2025 a clearer timeframe applies: if you discover a discrepancy of more than €1,000, you must submit the supplementary return within eight weeks of discovering it. If you fail to do so, you risk a penalty that can amount to 100% of the under-declared sum. Keep your Eindhoven bookkeeping in good order at all times so that errors come to light quickly and can be corrected promptly.
Practical tips to avoid deadlines and errors
- Enter all four quarterly deadlines in your calendar with a ten-day reminder.
- Update your accounts weekly rather than just before the deadline.
- Check the date and the correct quarter on every invoice before posting it.
- Use one system consistently: invoice basis or cash basis, never both interchangeably.
- Always pay the VAT two to three working days before the deadline, especially if the due date falls on or just before a weekend.
- File a nil return even if you have had no turnover in a quarter.
- Document the business/private split of mixed-use assets in writing.
- If you are unsure about a supplementary return or a specific deduction, seek professional tax advice in good time.
Why Belastingadviseur Eindhoven
At Belastingadviseur Eindhoven we help sole traders, SME owners, and directors of owner-managed companies in the Eindhoven and Brabant region to file their VAT returns accurately and on time. We monitor deadlines, identify opportunities for deduction, and ensure that any supplementary return is handled swiftly and correctly. This leaves you free to focus on your business, without the worry of fines or additional assessments. Feel free to contact us with no obligation; we are happy to think things through with you.
Frequently asked questions
When must I file my VAT return for quarter 2 of 2026?
The deadline for the second quarter of 2026 (April to June) is 31 July 2026. Both the return and the payment must reach the Belastingdienst by that date. Schedule your payment a few working days earlier to allow for your bank's processing time.
What happens if I file my VAT return late?
Filing late results in a default surcharge, even if you owe no VAT (nil return). If it happens repeatedly, the Belastingdienst may also require you to file monthly rather than quarterly. Penalties can mount up, and interest on tax also accrues on any amount paid late.
Can I request an extension for my VAT return?
There is no extension scheme for VAT returns equivalent to that for income tax. You must always file by the deadline, even if this is based on an estimate. Deferral of payment is possible in limited circumstances through Mijn Belastingdienst Zakelijk, but the return must still be submitted on time.
How do I correct a mistake in a previously filed VAT return?
A submitted VAT return cannot be amended directly. Errors are corrected via a supplementary VAT return (suppletie omzetbelasting). If you discover a discrepancy of more than €1,000, you must submit the supplementary return within eight weeks of discovering it. Failing to do so on time risks a penalty.
Can I reclaim the VAT on a business meal?
No. The VAT on food and drink consumed at a restaurant, café, or via catering cannot be reclaimed, even if it is a business appointment. You can, however, include the costs themselves as a deductible expense in your income tax return. Always keep the receipt.
We are happy to think along with you. For advice tailored to your situation we would gladly sit down with you. No rights can be derived from the content of this page and it may contain inaccuracies.
