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Purchases in the Dutch-speaking part of the Netherlands regarding vAT

MDP
17/07/2022
Question

I have a Dutch supplier, where I place my order via the webshop, but now I see that I pay the amount excluding VAT in the webshop. I am exempted from VAT myself, so I have to make a special declaration if I make purchases of more than €11,200.

But when I have to do that, it states

“…The return must be submitted no later than the 20th day of the month following the calendar quarter in which the VAT became payable…”

When exactly is that? I can find dates, but they don’t match the advance payment timeline in Dexxter.

I think you always have to submit a special vAT return, don't you? As a VAT-exempt person who receives an invoice from the Netherlands without VAT.

You also have to do a special vAT return quarterly. Just like the vAT returns themselves, I think. That has nothing to do with those advance payments, that's something else, that's for your personal income tax.

vAT declaration & special vAT declarations are always due on the 20th of the month next to the quarter. But I'm curious to hear from other :)

Yes, and what are the dates of the quarter?

The dates from the quarter, as in:

quarter 1: 1 January - 31 March -> submit 20/04

quarter 2: 1 April - 30 June -> submit 20/07</

quarter 3: 1 July - 30 September -> submit 20/10

quarter 4: 1 October - 31 December -> submit 20/01

Is that what you meant?

Thank you very much

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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