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BTW / VAT declarations

Shillinq collects VAT data from every bill and invoice you post, then aggregates it into the required Dutch tax filing formats. The Belastingen section covers quarterly BTW (VAT) declarations, intra-EU reporting (ICP), and corrections.

BTW aangifte list showing quarterly declaration periods

Pages in this section​

BTW aangiften (VAT returns)​

The BTW aangiften list shows one row per declaration period (quarter or month, depending on your tax authority assignment). Each row shows:

ColumnMeaning
PeriodQ1/Q2/Q3/Q4 or the specific month
Sales BTWTotal output VAT collected on your invoices
Purchase BTW (voorbelasting)Total input VAT paid on your bills (reclaimable)
Net to payOutput VAT − input VAT. Negative = Belastingdienst owes you
StatusIn progress / Ready / Filed / Paid

Click a period to see the breakdown by VAT rate and to file or export.

Filing a BTW declaration​

  1. Open the period.
  2. Review the auto-calculated amounts:
    • 1a Sales taxed at 21 %
    • 1b Sales taxed at 9 %
    • 1c Sales taxed at 0 % / exempt
    • 2 Intra-EU acquisitions (received from EU suppliers)
    • 4 Sales outside the EU
    • 5a Total VAT on rows 1–4
    • 5b Voorbelasting (input VAT from bills)
    • 5c Net amount due or refundable
  3. Correct any discrepancies (see BTW corrections below).
  4. Click Submit to Belastingdienst to file via SBR/Digipoort.

VAT by period​

The VAT by period page provides a detailed breakdown of every invoice and bill that contributed VAT in a specific period. Use this to investigate unexpected differences or to support a VAT audit.

ICP-opgaaf (intra-Community supplies)​

The ICP-opgaaf lists sales to VAT-registered customers in other EU countries at the 0 % intra-EU rate. Dutch law requires a quarterly ICP report alongside the BTW declaration. Shillinq generates the ICP from invoices where:

  • The customer's VAT number is an EU VAT number (format CC...)
  • The invoice was zero-rated for intra-EU supply

Submit the ICP-opgaaf in the same month as the quarterly BTW declaration.

BTW correcties (VAT corrections)​

Use BTW correcties to correct VAT amounts from prior periods without reopening and re-filing those periods. Common scenarios:

  • A credit note crosses a period boundary
  • You discover a posting error from a previous quarter
  • A supplier issues a revised invoice

Enter the correction amount (positive or negative) and the original period it belongs to. Shillinq includes the correction in the current period's filing.

KOR (kleineondernemersregeling)​

The KOR pages are relevant if your annual turnover is below €20,000 and you have opted into the Dutch small-business VAT exemption scheme. The KOR status page shows whether the exemption is active and when it expires or is revoked.

Urenregistratie (hour tracking for ZZP deductions)​

For sole traders (ZZP-ers), Shillinq tracks billable and non-billable hours. The accumulated hours feed into:

  • ZZP-aftrek — the self-employed deduction (zelfstandigenaftrek)
  • IB-aangifte — pre-populated income tax return (inkomstenbelasting)

BTW rates in the Netherlands​

RateDutch nameWhen
21 %Hoog tariefMost goods and services
9 %Laag tariefFood, medicine, books, accommodation
0 %NultariefExports, intra-EU sales, certain financial services
ExemptVrijgesteldMedical, education, insurance — no VAT recovery on input costs