Guides a Dutch VAT-registered business (including zzp'ers) through a complete BTW period return filed on Mijn Belastingdienst Zakelijk: classifying sales and purchases across rubrieken 1–5, handling reverse-charge services (4a/4b), BUA-blocked entertainment, and intra-EU ICP listing obligations.
Confirm the client holds a valid BTW-id (NL + 9 digits + B + 2 digits), identify the filing period (quarterly, monthly, or annual) as assigned by the Belastingdienst, and rule out special regimes that this workflow does not cover — KOR (kleineondernemersregeling, turnover < €20,000), margin scheme (margeregeling), or significant partial exemption (pro rata / BUA Art. 11). Establish whether an Article 23 import-deferral licence (vergunning Art. 23) is held.
Classify all outgoing invoices and credit receipts into the correct output rubrieken: domestic standard-rate 21% sales (rubriek 1a), domestic reduced-rate 9% sales (rubriek 1b), zero-rated exports outside the EU (rubriek 1e), and intra-EU B2B supplies of goods or services to verified EU BTW numbers (rubriek 2a). Identify any B2C cross-border digital/distance sales that may trigger the OSS €10,000 threshold refusal.
Classify all purchase invoices and bank debits into the correct input rubrieken. Dutch supplier invoices with BTW go to rubriek 5b. EU-supplier services (Google Ads, Microsoft 365, Adobe — all billed from IE or other EU entities) require reverse-charge output in rubriek 4a and input recovery in rubriek 5b. Non-EU services (Notion, OpenAI, Figma, Canva — US/AU entities) go to rubriek 4b + 5b. Intra-EU goods acquisitions go to rubriek 3a + 5b. Apply BUA blocking rules: business entertainment (restaurants, relatiegeschenken > €227/recipient) is blocked; car lease BTW is deductible now but flagged for year-end rubriek 1d correction.
Aggregate all classified lines into the OB aangifte rubrieken totals (1a through 5g), compute the net BTW payable or reclaimable, and reconcile against the prior period closing position and the bank statement. Check for any year-end private-use correction (rubriek 1d) if this is the final period of the calendar year. Confirm whether an ICP (Intracommunautaire opgave) listing must also be filed for the same period.
Submit the OB aangifte via Mijn Belastingdienst Zakelijk (portal at belastingdienst.nl) within the deadline — for quarterly filers this is the last day of the month following the quarter-end (e.g. Q1: 30 April, Q2: 31 July, Q3: 31 October, Q4: 31 January). If a refund is expected, confirm the bank account (IBAN) registered with the Belastingdienst. File any required ICP via the same portal. Retain all supporting invoices for 7 years (10 years for immovable property).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Netherlands accountant for review.