- Filing and Payment Deadlines: VAT returns in the Netherlands must be submitted by the last day of the month following the reporting period, with payments due by the same deadline; if a deadline falls on a weekend or holiday, payments must be made by the last working day prior.
- Exceptions for Small Businesses: Certain small entrepreneurs may request to file an annual VAT return, which must be submitted by March 31 of the following year, with any VAT due also required by that date.
- Intra-Community and EU Distance Sales: Businesses making intra-Community supplies must file ICP Statements, while those selling to consumers in other EU countries can use the One-Stop-Shop (OSS) for simplified VAT reporting, ensuring compliance with destination country VAT regulations.
Source Baker Tilly
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