Can I file the Dutch corporate income tax return myself?

The short answer

Yes. A BV must always file a corporate income tax return and may do so itself, via Mijn Belastingdienst Zakelijk or with tax software. For a financial year equal to the calendar year the deadline is 1 June; you request an extension until 1 November online between 1 March and 1 June (Belastingdienst). The Taxes module of Jaarrekening.io is not open yet.

Updated 30 October 2026

Key facts

May you do it yourself?

The Belastingdienst names three ways to file the corporate income tax return: via Mijn Belastingdienst Zakelijk, with tax software or via a tax service provider. An accountant or tax adviser is therefore not required. The board is responsible for the return, even if someone else submits it. Which login methods you need is on the Belastingdienst page; we do not repeat that here, because it changes.

The difference lies in knowledge. A vpb return starts from the commercial result in the annual accounts and corrects for what is treated differently for tax purposes, such as fines and part of the costs with a private element. A BV without unusual items, without participations and without losses from earlier years is manageable on that basis. If you do have such items, the risk of errors increases and an adviser usually pays for themselves. That judgement is yours; we do not give tax advice here.

The date, the extension and the annual accounts

Note the difference with the annual accounts. The statutory term for preparing the annual accounts is five months, extendable by at most five months (art. 2:210(1) DCC); for a calendar year the return must already be in on 1 June, unless you have an extension. If you have an extension until 1 November, the return continues in the months in which the adoption of the annual accounts also takes place. If the annual accounts are still going to change, so do the starting points of the return. See also extension for vpb and extension for KVK and the provisional vpb assessment in the annual accounts.

What you need from the annual accounts

• The profit and loss account and the balance sheet, even if you are small and do not file them: the return does need the figures.
• The specification of depreciation, for the difference between commercial and tax depreciation.
• The calculated corporate income tax in the annual accounts (the tax charge and the tax payable or receivable).
• For micro and small: whether you apply tax principles in the annual accounts. Then the figures are already valued for tax purposes (art. 2:395a(7) DCC, art. 2:396(6) DCC); see tax and commercial annual accounts.

Case: Adviesbureau Veldman BV

Veldman BV has a financial year equal to the calendar year. On 14 April 2026 the 2025 annual accounts were prepared; the general meeting adopts them on 10 June. The director wants to file the return himself. He lines up the dates:

1. 1 March 2026: the online extension form in Mijn Belastingdienst Zakelijk opens. He requests an extension, because the adoption only takes place in June.
2. 1 June 2026: deadline for requesting an extension, and the regular filing date of the return.
3. 10 June 2026: the general meeting adopts the annual accounts. He then files within eight days, so at the latest on 18 June (art. 2:394(1) DCC).
4. Until 1 November 2026: with the extension he can submit the return, based on the adopted annual accounts.

Thanks to the extension the return is based on annual accounts that no longer change. Without an extension he would have to submit a return on 1 June while the annual accounts have not yet been adopted. We leave out the amount of tax and any adjustments: they are not needed for the example.

What Jaarrekening.io does here, and what not

The Taxes module is available soon; in it you work out corporate income tax and income tax in worksheets. For now Jaarrekening.io cannot prepare or submit the return for you, and later it does not submit to the Belastingdienst by itself either: you submit via Digipoort, Mijn Belastingdienst Zakelijk or an intermediary, and then record the submission in the file. What you can do now: prepare the annual accounts on which your return builds, and prepare the VAT return in Bookkeeping.

If you want a quote for annual accounts and vpb together, see quote including vpb return.

Sources

• Belastingdienst: filing the corporate income tax return
• Belastingdienst: extension for the corporate income tax return
• Belastingdienst: corporate income tax
• Art. 2:210 DCC: preparation and adoption BV (wetten.overheid.nl)

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