VAT return

In the Netherlands, a VAT return reports VAT for a declaration period, including VAT charged and deductible input VAT. The information determines whether VAT is payable or refundable, subject to deduction conditions and the applicable accounting method.[2] Domestic VAT returns and OSS returns are separate obligations: an OSS return does not replace the domestic return.[1]

Reconcile sales and purchases to the correct period and treatment. A marketplace payout is not itself a statement of VAT due. Fee deductions and payment timing can differ from the underlying transactions.