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VAT

VAT return

A VAT return is the periodic filing that VAT-registered businesses submit to the Tax Authority. You report how much VAT you collected from customers and how much you paid on business purchases (input tax). You pay the difference to the Tax Authority or receive a refund. Depending on your turnover you file quarterly, monthly or annually.

Associated article(s):
Invoicing in the Netherlands, EU and outside the EU: VAT explained
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