Baker Tilly outlines the key filing and payment deadlines for Dutch VAT returns in 2026, including special rules for months that fall on weekends, annual returns for small income‑tax entrepreneurs, and new requirements for supplementary returns and foreign VAT refunds. The article also highlights 2026 changes such as the abolition of the low lodging rate and new review periods for large real‑estate investments.
The return must be filed by the last day of the month following the reporting period, and the payment must be received by that same day (or the last working day if the deadline falls on a weekend or holiday).
The annual return must be filed by 31 March of the following year, and the payment must be received by 31 March of that year.
The refund request must be submitted before 1 October of the following year.
They must file the supplementary return within eight weeks of discovering the error; failure to do so can lead to a penalty of up to 100% of the VAT.
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Duijn Tax · about 4 hours ago
From 1 January 2026, the Netherlands extends its VAT revision regime to costly real estate services exceeding €30,000. The new rules introduce a five-year revision period for qualifying renovation and improvement services, requiring real estate owners and developers to reassess VAT positioning on ongoing projects.
BDO · 2 days ago
The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.
TaxLive · 7 days ago
Dutch court rulings in September 2025 declared pension premiums taxable at 21% VAT, but the Minister of Finance has rejected adopting these rulings, maintaining the current VAT-exempt status until a Supreme Court decision. The rulings apply to mandatory sector pension schemes, while voluntary schemes remain unaffected. If the Supreme Court confirms the premiums are taxable, lawmakers may introduce corrective measures.
TaxLive · 8 days ago
A Dutch court decision confirms that the reduced VAT rate for aids does not apply to stairlifts. The reduced rate is limited to wheelchairs, crutches, standing chairs and high‑bed mattresses, while stairlifts are subject to the standard VAT rate. The ruling clarifies the interpretation of the table post and has immediate compliance implications for suppliers.
Global VAT Compliance · 12 days ago
The article lists a series of VAT and GST rate changes set to take effect on 1 January 2026 across multiple jurisdictions, including the removal of reduced rates for accommodation in the Netherlands, new reduced rates in Finland and Lithuania, and standard rate increases in Zimbabwe and Malawi. It highlights the need for businesses to update pricing, invoicing, and compliance systems in anticipation of these changes.
Bloomberg Tax · about 4 hours ago
The European Court of Justice ruled in Case T-363/25 that VAT deductions cannot be claimed on re-invoiced supplies when the underlying transaction structure is deemed fictitious. A Hungarian automotive parts trader was denied input VAT deduction on purchases from German suppliers re-invoiced through a domestic intermediary.
