Prepare the VAT return from the bookkeeping
The rubrics of the VAT return follow from the VAT codes of your entries. You check the worksheet and submit the return yourself via the official route.
The short answer
The VAT return software of Jaarrekening.io fills rubrics 1 to 5 of the Dutch VAT return from the VAT codes of your entries. You see turnover and VAT per rubric, assess the signals and save the worksheet in the return file. You submit the return itself via Mijn Belastingdienst Zakelijk, your filing software or your adviser; the app sends nothing.
Period, deadline and rates
Most business owners file a VAT return per quarter; it can also be per month or per year. The return and payment must be in on the last day of the month after the period: for the third quarter of 2026 that is 31 October 2026 (Dutch Tax Administration, deadlines). The rates are 21% (standard), 9% (reduced) and 0% (Dutch Tax Administration, rates).
If you declared at most € 1.000 too much or too little in an earlier return, you process that in the next return. If it concerns more than € 1.000, you correct as soon as possible with a supplementary return (Dutch Tax Administration, correcting a return). The small business scheme (KOR) may apply to turnover up to € 20.000 per calendar year (Dutch Tax Administration, KOR).
What the module prepares
VAT return, rubrics 1 to 5
Takeover from the VAT codes of the bookkeeping: domestic, reverse charge, EU, import and export. Entries on VAT or turnover accounts without a VAT code are listed separately for assessment.
Last return of the year
In the return for the last period, the worksheet processes the saved annual corrections: private use of the car, BUA, adjustment for pro rata and uncollectable receivables.
Supplementary return and comparison
You record the figures actually submitted and compare them with the current bookkeeping. Differences become a proposal for a correction or supplementary return.
ICP return with VIES check
The return of intra-Community supplies (ICP) follows from the EU codes, with a check of the VAT numbers of all customers in the return.
KOR, calendar and payment reference
A worksheet for the small business scheme, a tax calendar with the deadlines (also as a calendar subscription) and the payment reference for VAT, calculated from the VAT number and period.
SBR message to download
You can download the VAT return, ICP return and supplementary return as an SBR message (XBRL) for your filing software or intermediary. Have every file validated before submission.
What the module does not do
- Not submit. A saved worksheet has not been submitted; a link with which the app itself submits via Digipoort or an intermediary is not active. After submitting, you record the submission in the return file.
- Private use, BUA, pro rata and OSS turnover are not automatically included in the interim returns; you assess those yourself, or process them via the annual corrections.
- Registering for the KOR, OSS or EU-KOR goes via Mijn Belastingdienst Zakelijk, not via the app.
- The worksheet is an aid for your own assessment. Responsibility for the return remains with you or your adviser.
Where the VAT ends up in the annual accounts
The VAT codes do not only feed the return. At the balance sheet date, the balance of VAT payable and input VAT is in the trial balance as a liability or receivable; through the takeover it ends up in the annual accounts under taxes within current liabilities or receivables. The VAT check report compares, per rubric, the tax base times the rate with the VAT actually booked, so that a manual VAT line or rounding difference stands out before the year-end close.
Availability in the app
In the menu, with the Bookkeeping subscription. Bookkeeping is in the menu as soon as you open an entity. It is a subscription per entity per month, by size class and without a trial period: micro € 125, small € 150 and medium-sized € 300, excl. VAT; for large on request. The periodic VAT returns are included. For the annual accounts themselves you do not need the bookkeeping module: an export from your own package is enough, and the first set of annual accounts in your account is free.
Frequently asked questions
Can I file a VAT return with Jaarrekening.io?
You prepare the return and, if you wish, download the SBR message. You submit it yourself via Mijn Belastingdienst Zakelijk, your filing software or your adviser; the app sends nothing to the Dutch Tax Administration.
When must the VAT return be in?
For a monthly or quarterly return, no later than the last day of the month after the period. For the fourth quarter of 2026 that is 31 January 2027.
When do I need a supplementary return?
For a correction of more than € 1.000 to an earlier return. If it concerns € 1.000 or less, you process the difference in the next return.
Does the module include private use of the car?
Not in the interim returns. In the last return of the year, the worksheet processes the saved annual correction for private use, if you have filled in that worksheet.
Does the VAT return also work with another bookkeeping package?
The automatic filling reads the entries in the bookkeeping module of Jaarrekening.io. If you book elsewhere, you fill in the amounts in the worksheet yourself.
Read more
Prepare VAT from your own entries
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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