Dutch BTW return boxes explained for freelancers (in English)

Updated 2026-10-23

General information, not tax or legal advice. Rules and rates change; check the Belastingdienst website or an adviser for your situation.

The Dutch BTW (VAT) return (aangifte omzetbelasting) is filed per quarter for most freelancers. These are the boxes (rubrieken) freelancers use most:

Box	What goes in it
1a	Sales in NL taxed at the standard rate (21%): turnover and the VAT on it.
1b	Sales in NL at the reduced rate (9%).
1e	Sales at 0% or not taxed by you (e.g. some exempt or zero-rated services).
2a	Domestic reverse-charge: VAT on supplies where the VAT is shifted to you.
3b	Services and goods supplied to business customers in other EU countries (intra-EU reverse charge). Also report these in the ICP declaration.
4a	VAT on services/goods you bought from outside the EU (charged to you).
4b	VAT on services/goods you bought from other EU countries under reverse charge, e.g. software subscriptions from an EU company.
5b	Input VAT (voorbelasting): VAT on your business expenses that you can deduct.

Tip: VAT you declare in 4a/4b can usually be deducted again in 5b if you use the purchase for VAT-taxed work, so it often nets to zero, but it still has to be reported.

The KOR (small business scheme) exempts you from charging VAT if your turnover stays under the threshold; then you do not file these returns. Check current thresholds on the Belastingdienst website.

Keeping a running quarterly total per rate makes the return quick: the totals map straight onto 1a, 1b, 1e and 3b.

A tool that helps

Freelancer Invoice & Tax Tracker: Spreadsheet for EU freelancers: invoice numbers, Paid/Open/Overdue flags, quarterly VAT/BTW summary. ($9). Free alternative: the steps above work by hand too.