Dutch BV compliance calendar: which filings are due and when

The obligations of a Dutch BV are not tied to one authority or one date. VAT and corporate income tax go to the Belastingdienst, the annual accounts and change notices go to the KVK, and payroll filings go to the Belastingdienst again but on their own schedule. Each has its own period, its own deadline and its own penalty. The problem business owners from Türkiye run into most often is discovering late that these dates run independently of each other. This article puts every filing a BV makes during the year into a single calendar, in the order it happens.

Why the calendar belongs on one page

The Dutch system runs three authorities and at least five obligations side by side. VAT is periodic, payroll is monthly, corporate income tax is annual but paid during the year through a provisional assessment, and the annual accounts follow their own periods after the financial year closes. None of them waits for the others: an extension for the corporate income tax return does not let you delay the VAT return, and unfinished annual accounts do not pause the payroll filing.

The practical benefit of a single calendar is seeing each obligation’s document needs in advance. The VAT return needs a closed period, the annual accounts need year-end bank statements, the corporate income tax return waits for the annual accounts. When the order breaks, delays compound.

The obligations that recur through the year

The sequence below follows a typical BV whose financial year is the calendar year.

Periodic VAT return and payment

For most BVs the VAT period is a quarter. When the quarter closes, the return is filed and the amount due is paid to the Belastingdienst within the same period; as a rule that is the end of the month following the quarter. The Belastingdienst can assign monthly periods when a lot of VAT is payable and yearly periods for very small amounts; a company can also request monthly filing. Even a period without a single transaction requires a nil return. The steps are in How to file a Dutch VAT return.

The ICP declaration for intra-EU sales

A BV that sells goods or services to businesses in other EU countries files an ICP declaration (opgaaf intracommunautaire prestaties) for the same period alongside the VAT return. It lists amounts per customer and must match the intra-EU line of the VAT return. Companies that sell only within the Netherlands or outside the EU do not have this item in their calendar.

Monthly payroll and the DGA salary

If a major shareholder works in the company (DGA) or there are employees, the wage tax return is filed monthly and paid within the same period. The customary salary rule for the DGA assumes payroll runs throughout the year; correcting it in one go at year end causes problems on both the tax and the social insurance side. Details are in What is the DGA salary?.

The provisional corporate income tax assessment

Based on the previous year’s result or on the estimate you submit, the Belastingdienst issues a provisional corporate income tax assessment (voorlopige aanslag) during the year. It is paid in instalments; if the estimate drifts away from the real profit, a revision can be requested mid-year. Keeping the estimate current avoids a large difference and interest at year end.

Closing the financial year

When the financial year ends, the bookkeeping is closed: every invoice booked, the bank reconciled, the current account between the DGA and the company settled. This close is the raw material for the next two obligations.

Preparing, adopting and filing the annual accounts

The annual accounts (jaarrekening) have three separate periods, all counted from the end of the financial year: preparation by the board, adoption by the general meeting and filing with the KVK. The shareholders can extend the preparation period, but there is an absolute final filing date that cannot be extended. Which format applies and how the steps work is covered in Annual accounts for a Dutch BV.

The corporate income tax return

Once the annual accounts are done, the corporate income tax return is prepared from the same records. The period set by the Belastingdienst can be extended when your adviser enrols you in the extension scheme; the extension postpones the return, not the payment or the interest calculation. For the rates and a worked example, see Dutch corporate income tax.

KVK and UBO changes

Changes to directors, the address, the activities or the shareholder structure are reported to the KVK, and where relevant to the UBO register, within a week of the change. This obligation is event-driven rather than calendar-driven, but forgetting it affects the other items: an outdated KVK record obstructs the filing of the annual accounts and correspondence with the bank. Details: KVK registration and the UBO register.

The calendar at a glance

Obligation	To whom	Frequency	When (rule)
VAT return and payment	Belastingdienst	Quarterly (monthly or yearly by assignment)	End of the month after the period
ICP declaration	Belastingdienst	Same as the VAT period, only with intra-EU B2B sales	Together with the VAT return
Wage tax return (payroll, DGA salary)	Belastingdienst	Monthly	End of the month after the month
Provisional corporate income tax assessment	Belastingdienst	Annual assessment, paid in instalments	Per the schedule in the assessment letter
Preparing and adopting the annual accounts	Board, general meeting	Annual	Within the period counted from year end; preparation can be extended
Filing the annual accounts with the KVK	KVK	Annual	The absolute statutory final date, no extension
Corporate income tax return	Belastingdienst	Annual	In the period after the financial year; extension possible via an adviser
KVK / UBO change notice	KVK	Event-driven	Within a week of the change

What is different in the first year

In the year of incorporation the calendar runs a little differently. The articles of association may make the first financial year longer or shorter than a calendar year; a long first financial year pushes the first annual accounts and the first corporate income tax return out by a year but does not postpone VAT or payroll. The first VAT period starts the moment the VAT number is issued; even if there are no sales in the first quarter after incorporation, a nil return is filed. The DGA salary enters payroll from the month the shareholder actually starts working in the company.

What we do

Under our tax and compliance service we draw up a calendar specific to your company at the start of the year: the VAT period, payroll days, provisional assessment instalments, annual accounts and return periods, all in one list. Before each deadline we tell you in writing which documents we expect; we prepare the filing, obtain your approval and submit it. Correspondence with the Belastingdienst and the KVK runs through us in Dutch, while you talk to one person in Turkish.

Common mistakes

• Skipping the VAT nil return because nothing happened; when no return arrives, an estimated assessment follows.
• Mistaking the corporate income tax extension for a payment deferral; the provisional assessment instalments continue.
• Booking the DGA salary as one amount at year end; monthly payroll is expected.
• Reading an extension of the preparation period for the annual accounts as an extension of the filing date; the filing date is absolute.
• Postponing the notice of a change of director or address to the KVK; the period is one week.

Conclusion

The compliance calendar of a Dutch BV is not complicated, but it is fragmented: three authorities, different frequencies and deadlines that do not wait for one another. When the calendar is set at the start of the year and documents flow regularly, no item comes as a surprise. Under our tax and compliance service we keep this calendar on your behalf and file every return on time; in a free 15-minute intro call we can review where your company stands today.