Late filing or payment of VAT can lead to an estimated assessment of the amount due, a penalty and interest. It is important to file and pay as soon as possible in case of a missed deadline.

A quarterly OSS return is due on the last day of the month following the end of the quarter. Import OSS returns are due monthly on the last day of the following month.

You only need to file an Intrastat declaration in case the CBS has notified you that you should. If you are required to file and had no movement of goods between the Netherlands and other EU countries, then you still need to file a nil return.

Yes, even when you have had no sales it is necessary to file a nil return for that period.

You can request it at the Dutch Tax Administration, but eventually they can decide to approve or deny your request.

The filing and payment deadline for a quarterly Dutch VAT return is April 30th, July 31st, October 31st and January 31st following the quarter that just ended.

The standard frequency is quarterly filing. However, there are some businesses who chose or are imposed by the Dutch Tax Authority to file monthly and there are also some businesses that may file annually, which is only allowed with very small VAT amounts.