Filing deadline tax returns Netherlands 2017-04-16T12:27:06+00:00
Filing deadline of the tax returns in the Netherlands

Filing deadline tax returns

by Folkert Mijlof

When do I need to submit and file the tax return? 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

In the Netherlands the deadline to file the wage tax return is every month. In case a company would like to file every 4 weeks, a request must be filed at the Dutch authorities.

Wage tax monthly filing

Month Begin date End date Final Filing
date
Final Payment
date
January 01-01-2017 31-01-2017 28-02-2017 28-02-2017
February 01-02-2017 28-02-2017 31-03-2017 31-03-2017
March 01-03-2017 31-03-2017 30-04-2017 30-04-2017
April 01-04-2017 30-04-2017 31-05-2017 31-05-2017
May 01-05-2017 31-05-2017 30-06-2017 30-06-2017
June 01-06-2017 30-06-2017 31-07-2017 31-07-2017
July 01-07-2017 31-07-2017 31-08-2017 31-08-2017
August 01-08-2017 31-08-2017 30-09-2017 30-09-2017
September 01-09-2017 30-09-2017 31-10-2017 31-10-2017
October 01-10-2017 31-10-2017 30-11-2017 30-11-2017
November 01-11-2017 30-11-2017 31-12-2017 31-12-2017
December 01-12-2017 31-12-2017 31-01-2018 31-01-2018

Filing deadline VAT return – VAT return filing dates

Monthly VAT return filing

Month Begin date End date Final Filing
date
Final Payment
date
January 01-01-2017 31-01-2017 28-02-2017 28-02-2017
February 01-02-2017 28-02-2017 31-03-2017 31-03-2017
March 01-03-2017 31-03-2017 30-04-2017 30-04-2017
April 01-04-2017 30-04-2017 31-05-2017 31-05-2017
May 01-05-2017 31-05-2017 30-06-2017 30-06-2017
June 01-06-2017 30-06-2017 31-07-2017 31-07-2017
July 01-07-2017 31-07-2017 31-08-2017 31-08-2017
August 01-08-2017 31-08-2017 30-09-2017 30-09-2017
September 01-09-2017 30-09-2017 31-10-2017 31-10-2017
October 01-10-2017 31-10-2017 30-11-2017 30-11-2017
November 01-11-2017 30-11-2017 31-12-2017 31-12-2017
December 01-12-2017 31-12-2017 31-01-2018 31-01-2018

Quarterly VAT return filing

Quarter Begin date End date Final Filing
date
Final Payment
date
Quarter 1 01-01-2017 31-03-2017 30-04-2017 30-04-2017
Quarter 2 01-04-2017 30-06-2017 31-07-2017 31-07-2017
Quarter 3 01-07-2017 30-09-2017 31-10-2017 31-10-2017
Quarter 4 01-10-2017 31-12-2017 31-01-2018 31-01-2018

Annual VAT return filing

Year Begin date End date Final Filing
date
Final Payment
date
2017 01-01-2017 31-12-2017 31-03-2018 31-03-2018

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
2016 01-01-2016 31-12-2016 01-06-2017 *
2017 01-01-2017 31-12-2017 01-06-2018 *

* 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
2015 01-01-2015 31-12-2015 01-04-2016 *
2016 01-01-2016 31-12-2016 01-04-2017 *

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:

Would you like more information?

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.

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