1a/1b

Door mij verrichte leveringen/diensten (1a = belast met 21%, 1b = belast met 6%).

Enter:

• If you are using the cash accounting scheme, the receipts minus the VAT.
• If you are using the margin arrangement, the profit margin minus the VAT.

  Note:

  In the case of a negative margin, account for zero. You cannot deduct the negative margin from the normal turnover.

1c

Door mij verrichte leveringen/diensten overige tarieven, behalve 0%.

Enter:

• The receipts inclusive of VAT and the VAT from works canteens and sports canteens.
• Turnover and VAT with application of old VAT rates.

1d

Privé gebruik

1e

Door mij verrichte leveringen/diensten belast met 0% / niet bij mij belast.

Enter:

The turnover for which the VAT levy is transferred to the purchaser (for subcontracting, contracting out personnel, and taxable provision of immovable goods), and the turnover for:

• tobacco products (inclusive of VAT), with the exception of amounts you indicated under 1c.
• deliveries in VAT and other bonded warehouses.
• goods that are under customs control.
• all services falling under the 0% rate.

  Note:

  You only declare transactions that are taxable in the Netherlands, not provisions you make or made abroad.

2a

Aan mij verrichte leveringen/diensten, heffing verlegd naar mij.

If the VAT has been transferred to you, you must calculate it yourself (on purchase). Enter reimbursement and VAT for:

• provisions made to you by the subcontractor, outsourcer.
• immovable goods provided to you with option for taxed provision.
• provisions made to you in the Netherlands by an international company with no permanent organisation in the Netherlands.

  Note:

  The VAT entered here is often deductible as input tax under 5b.

3a

Door mij verrichte leveringen buiten de EU.

Enter the export turnover: the value of the goods you have supplied to non-EU countries and/or stored in a bonded warehouse.

3b

Door mij verrichte leveringen binnen de EU.

Enter the turnover from intra-community provisions (ICPs) of goods and services:

• delivery on invoice to a company with VAT identification number in another EU country (if number unknown: indicate the turnover under 1a or 1b)
• transport of own goods to another EU country.
• delivery of new means of transport to private individual in another EU country.

  Note:

  The amount under 3b must match the total amount of the ICP declaration.

3c

Door mij verrichte leveringen installatie/televerkoop binnen de EU.

Enter the turnover from telesales, installation and assembly in other EU countries that is taxed there.

4a

Aan mij verrichte leveringen van buiten de EU.

Enter the imports from outside the EU, reimbursement and VAT, which was transferred to you. This is for the import of designated goods or goods for which you have a permit.

4b

Aan mij verrichte leveringen binnen de EU.

Enter the value and self-calculated VAT for:

• intra-community acquisitions.
• transport of your own goods from another EU country to the Netherlands.

  Note:

  The VAT entered here is often deductible as input tax under 5b.

5a

Berekening subtotaal.

Total up the turnover tax from 1 to 4.

5b

Voorbelasting.

Step 1: determine the amount of input tax for which you have the right of deduction. This concerns VAT which:

• other companies have charged to you on invoices.
• was paid on imports of goods sent to you.
• you indicated under 2a and 4a due to VAT transfer.
• you indicated under 4b due to intra-community acquisition.

  Step 2: determine the amount of any corrections on input tax previously deducted by virtue of:

• het 'Besluit uitsluiting aftrek omzetbelasting'.
• the Wet omzetbelasting art. 15, lid 4 and 29, lid 2.
• the 'Uitvoeringsbeschikking omzetbelasting art. 11 to 14 Step 3: calculate: amount from step 1 minus amount from step 2. Enter .

  Note:

  There is no right to deduction of input tax for items such as exempt provisions, hotel/restaurant/catering expenditures and the purchase of margin goods.

5c

Subtotaal.

If the amount under 5b is positive: calculate 5a minus 5b. If the amount under 5b is negative: calculate 5a plus 5b.

5d

Kleine ondernemers.

Enter the amount of the (provisional) reduction and any corrections. Here, take into account the effect of the extension arrangement. If the amount is positive: calculate 5c minus 5d. If the amount is negative: calculate 5c plus 5d.

5e/5f

Schatting vorige aangifte(n) / Schatting deze aangifte.

Enter only if you have a permit for this. The estimation method is indicated in the permit.