Netherlands to start rejecting VAT returns submitted too early

From 27th May 2025, the Dutch VAT Authority is introducing an automatic check during VAT return submission to validate the reporting period and the submission date. Only VAT returns submitted from the 24th of the month in which the reporing period ends will be accepted. For example, a Dutch VAT return for Quarter 2, 2025 can be submitted from 24th June onwards.

If a VAT return is submitted prior to this date, the return will be rejected and an error message will be send to the submitter. The VAT return will then have to be submitted again. This requirement has been implemented to minimise the time VAT Authority has to spend to manually process declarations submitted to early.