Reminder for second quarter 2024 VAT
Entrepreneurs who have not yet filed their VAT returns for the second quarter of 2024 or for June 2024 have until August 7 to submit their returns. "You are indeed late, but you will not receive a penalty for this. However, this is only if your previous VAT returns and payments were not also late," the Tax Office stated. Non-filers will receive an SMS reminder from the Dutch Tax Office on August 5 about their filing obligation.Research by the Dutch Tax Office shows that the number of imposed additional assessments, due to late VAT returns or payments, has fluctuated between 180,000 and 255,000 since the first quarter of 2021. The agency does not have an explanation for these fluctuations. To reduce the number of late filings, the tax authority granted a one-week extension to entrepreneurs last year as well.The text of the SMS message sent to entrepreneurs, for whom the agency has a mobile number, is as follows:
"Submit your VAT return to the Tax Administration by August 7, even if you had no revenue during this period. If necessary, also make your payment immediately." The sender displayed for this message is 08000543.