The Tax and Customs Administration provides practical guidance to new entrepreneurs in the hospitality sector on their VAT returns

More time for business thanks to smart administration

In the first quarter of 2026, 48,000 self-employed people set up their own businesses, according to research by the Chamber of Commerce. Starting a business also means getting to grips with administration and VAT. And that can be tricky. For example, 30 per cent of new entrepreneurs are afraid of making administrative errors, according to new research by the Tax and Customs Administration. With the deadline for the second-quarter VAT return on 31 July fast approaching, the Tax and Customs Administration is supporting new entrepreneurs who manage their own tax affairs with practical tips and tools to help them keep their records up to date and ensure they are well prepared to submit their VAT return.

Anyone starting a business not only gains customers and opportunities, but also new administrative tasks. If you don’t keep your records up to date, they can quickly become disorganised. Research by the Tax and Customs Administration shows that 15 per cent of new entrepreneurs still have to gather information just before their VAT return deadline in order to get their records in order and be able to submit their VAT return.

Muhammed Öztoprak, National Coordinator for SME Services at the Tax and Customs Administration, also recognises this: “Many start-up entrepreneurs focus primarily on their business. As a result, the admin can easily take a back seat. With established administrative routines and the right digital tools, such as accounting software, it becomes much easier to keep track of income, expenditure and receipts, for example. This not only makes filing VAT returns easier, but also gives entrepreneurs greater insight into their business’s financial situation.”

These five tips will make filing your VAT return a lot easier

Update your accounts regularly. Set aside a fixed time each week to process your accounts. Start by processing your sales invoices (turnover), then your purchase invoices (expenses), and use your bank statements to check that your accounts are complete. Do this, for example, on the first Monday of the month, or for an hour every Friday afternoon. This saves a lot of last-minute digging around. Also, ensure your records are complete and easily accessible, and make regular backups. You are, in fact, obliged to keep your records for at least 7 years and to make them available to the tax authorities.

Use accounting software. Tools such as accounting software can make it easier to keep your records up to date, help you maintain an overview and simplify the process of filing your VAT return. This can be particularly helpful if you have a larger or more complex set of accounts. Choose an approach that suits your business. Set up reminders for both filing your return and making payments.

Make sure you submit your VAT return on time and arrange payment, for example directly via the iDEAL/Wero link. These must be received by 31 July. Check the Tax and Customs Administration’s website when your VAT return and payment must be submitted each quarter. In Mijn Belastingdienst Zakelijk (MBDZ), you can set up a reminder. You will then receive a reminder by email every quarter. Alternatively, schedule a recurring reminder in your calendar at the start of each VAT return period.Set aside VAT fundsThe VAT you receive must later be paid to the Tax and Customs Administration. You should therefore ensure that you do not spend this money without realising it, but set it aside in good time. You can do this, for example, by regularly putting an amount aside or by using separate funds or accounts. Bear in mind the Tax and Customs Administration’s new account numbers.

You will receive payment details for a payment to the Tax and Customs Administration. These payment details contain all the information you need to make the payment. From 1 May 2026, Rabobank’s new account number will be stated. Please therefore make your payment to this new account number.

For more information, visit belastingdienst.nl/bank.  

Check whether the KOR scheme is of interest to you

It’s also worth checking whether you’re eligible for the Small Business Scheme (KOR). The KOR is a scheme under which you do not charge VAT to your customers. You will no longer need to submit VAT returns, but you will also not be able to reclaim any VAT you have paid. Whether this scheme is suitable for you depends on your circumstances. You can find here more information about the terms and conditions to take part in the KOR. 

More tips and support for keeping your records up to date

To provide further support to new entrepreneurs, the Tax and Customs Administration is launching a new webpage with practical information on VAT returns and a step-by-step guide to your bookkeeping. Visit belastingdienst.nl/keeping-records