For a calendar-year Dutch BV: VAT is filed quarterly (due 30 Apr, 31 Jul, 31 Oct, 31 Jan). The Vpb return is due within 5 months of your financial year end, 1 June for a 31 December close, extendable via a tax adviser. Annual accounts (jaarrekening) must be filed with the KVK within 12 months of year end at the latest, and any UBO change has a 7-day update window. These are your BV's own obligations.
Whose job is this
Everything on this calendar is your BV's own statutory obligation. You handle these yourself once you're comfortable with Dutch compliance, or appoint an accountant, which is normal for a small BV. Our VAT registration support, included in every package, covers assessing your activity and getting your VAT number before you start trading. For the honest picture of what is and isn't part of our service, see Before you start.
The year at a glance
Indicative best-case timeline for a 31 December year end with no extensions; see the sections below for the exact statutory deadlines.
Your Q4 VAT return is due 31 Jan. Begin your year-end close; a preliminary Vpb assessment may arrive.
Your Q1 VAT return is due 30 Apr. Annual accounts are typically drafted by 31 May, without an extension.
Your Vpb return is due 1 June; a tax adviser can secure an extension, potentially well into the following year.
Your Q2 VAT return is due 31 Jul. Once accounts are adopted, file them with the KVK within 8 days.
Your Q3 VAT return is due 31 Oct. A good point for a mid-year bookkeeping check.
Review your UBO register for accuracy, and expect next year's preliminary Vpb assessment.
VAT returns
Quarterly by default, or monthly if the Belastingdienst sets that period (for example where the VAT due is high). Each return, plus the ICP intra-EU sales list where relevant, is due by the end of the following month. Your first return covers the period in which your BV starts its VAT-registered activity; the Belastingdienst tells you your filing period. The VAT number itself isn't guaranteed; the Belastingdienst may ask questions, take longer, or decline where there's no evidence of real business activity, as explained in Before you start.
Vpb (corporate income tax)
Due within 5 months of your financial year end, 1 June for a 31 December close. Under the tax-adviser extension scheme, the deadline can move well into the following year; the Belastingdienst sets the dates. Filing late brings a real penalty; see below.
Annual accounts (jaarrekening)
Drawn up within 5 months of your financial year end, adopted by shareholders within 2 months of that, and filed with the KVK within 8 days of adoption, with an absolute backstop of 12 months after year end. Digital (SBR) filing is now required for most BVs; check the KVK's current rules. Small BVs file an abridged balance sheet; the profit-and-loss account isn't public.
UBO maintenance
The notary files your BV's UBO register as part of incorporation. Any later change in beneficial ownership must be updated within 7 days. The register isn't publicly searchable in the Netherlands, since the November 2022 CJEU ruling; access is limited to competent authorities and AML-obliged parties. Our UBO register guide covers who's a UBO and who can see your details.
If you miss a deadline
Missing these deadlines can bring administrative fines that are substantial, and they scale with lateness and repeat failures, plus interest on late VAT. For annual accounts specifically, in a bankruptcy, late filing can lead to personal director liability for company debts under Article 2:248 of the Dutch Civil Code. Fine levels change, so check the current position with the Belastingdienst or the KVK, or with your accountant, rather than relying on any fixed figure.
This guide is general information, not tax or legal advice. Rules and rates change; check the current position and get advice on your own situation before acting.
FAQ
VAT returns, the Vpb return, annual accounts and UBO updates are your BV's own statutory obligations once it's trading, and you handle them yourself or through an accountant. Our VAT registration support, included in every package, covers getting your VAT number before you start trading.
VAT is filed quarterly by default, or monthly if the Belastingdienst sets that period (for example where the VAT due is high), with each return due by the end of the month after the return period closes. Your first return covers the period in which your BV starts its VAT-registered activity; the Belastingdienst tells you your filing period, and the VAT number itself isn't guaranteed. See Before you start for what can affect it.
Within five months of your financial year end. For a 31 December year end, that's 1 June, though under the tax-adviser extension scheme it can move well into the following year; the Belastingdienst sets the dates.
Annual accounts (jaarrekening) are drawn up within five months of your financial year end, adopted by shareholders within two months of that, and filed with the KVK within eight days of adoption, with an absolute deadline of twelve months after year end. Digital (SBR) filing is now required for most BVs; check the KVK's current rules.
You have seven days to update the UBO register after a change in beneficial ownership. Missing deadlines generally, including VAT, Vpb and annual accounts, can bring administrative fines, and, for annual accounts specifically, in a bankruptcy, late filing can lead to personal director liability for company debts under Article 2:248 of the Dutch Civil Code.