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How often do I have to file a VAT return in the Netherlands?

The Netherlands has three filing frequencies: monthly, quarterly and annual.

In the Netherlands, VAT returns are typically filed quarterly.

Frequency Filing and Payment Deadline Criteria
Monthly The last working day of the second month following the reporting period May be authorised on request by the taxpayer* or requested by Belastingdienst**
Quarterly All taxpayers who don't meet the criteria for monthly or annual filing
Annually The last working day of the third month following the reporting period VAT payment less than €1883

*For the purpose of reclaiming VAT via VAT returns
**When the taxable person is regularly late paying VAT