Submitting Dutch VAT returns? Don’t file too early

If your business files value added tax (VAT) returns in the Netherlands, here’s a timing rule you’ll want to keep in mind: VAT returns (known locally as btw-aangifte) can only be submitted from the 24th day of the month within the end of the reporting period.

Returns submitted before this date will be automatically rejected. That means no processing, no submission — just an error message to let you know your return hasn’t been accepted.

This isn’t a change in the VAT return deadlines themselves. The standard Dutch VAT filing deadlines still apply (typically the last day of the month following the reporting period). What’s new is the enforcement of a specific start date for submission: the 24th day of the month.

For example, if you’re filing for the Q2 period (April to June), the earliest you can submit your VAT return is 24 June. Submitting on 23 June or earlier will trigger an automatic rejection.

What’s the impact?

• Early submissions won’t go through: Even if the VAT return is accurate and complete, it won’t be accepted if submitted before the 24th. 
• Error messages: Return submitters will receive an error message and then must refile after the submission window opens. 
• No exceptions for early compliance: Planning ahead is smart, but in this case, attempting to submit early can create unnecessary rework.

If you file manually or through your accountant, please ensure this date is updated in your tax compliance calendar. If you use VAT automation tools or e-filing software — such as Avalara’s SaaS VAT Reporting platform — make sure your system or processes schedule submissions from the 24th of the month onwards.

While it may feel counterintuitive to delay a task even if you’re ready to check off, filing a Dutch VAT return too early means it won’t count. Waiting until the 24th ensures your return is processed without unnecessary errors or delays.

Need support managing VAT compliance in the Netherlands or across Europe? Avalara can help you meet local filing rules with confidence — no deadline drama required.