VAT

Track collected and paid VAT, prepare your aangifte, and stay ahead of deadlines. The Netherlands page is documented in detail below — other countries use the same five-tab layout with country-specific cards.

Page layout

The VAT page is split into a hero and five tabs: Overzicht, Aangifte, Transacties, Planner and Regels. Both the active tab and the active period are reflected in the URL (?tab=&period=), so refresh and the back button preserve your place.

A page-wide period selector (Q1, Q2, Q3, Q4, full year) sits next to the tab bar. Switching it propagates to every card on every tab.

Hero card

The hero summarises your year-to-date position:

• Balance — Net VAT (collected minus paid) with a "te betalen" or "terug te ontvangen" label.
• Deadline ring — A circular progress ring counting down to the next filing deadline. Red when 3 days or fewer remain, amber up to 14 days, green otherwise.
• BTW-spaarpotje — A suggested reserve next to the balance. The amount is the period balance times 1.10, so you have a small buffer on top of what you owe. When the balance is negative (refund expected) the tile flips to a green refund tile showing the amount due back.

Two CTAs sit under the balance:

• Naar aangifte jumps to the Aangifte tab.
• Hoe wordt dit berekend? opens a drawer that walks through the math (collected from rubriek 5a, minus paid in rubriek 5b, equals the balance).

Overzicht tab

Pre-filing checks

A checklist that runs against the active period. Every check has a "Fix now" deep link that takes you straight to the affected records:

• Drafts — Invoices in draft status that won't be counted in the aangifte.
• Missing VAT — Expenses without a VAT amount.
• Missing receipts — Expenses without an attached receipt.
• ICP pending — EU B2B sales that need to be reported separately on the ICP-opgaaf.

A badge in the header shows the number of blockers, or "all clear" when everything passes.

Quarter strip

Four cards (Q1, Q2, Q3, Q4) summarising revenue, VAT collected, VAT paid and the balance for each quarter. Each card has a state derived from period_locks:

• Filed — Period is locked. No further edits allowed without unlocking.
• Active — The current quarter, still accepting new transactions.
• Upcoming — Future quarter.

Click a quarter card to switch the page-wide period selector to that quarter.

Summary metrics and quarterly table

Below the strip you'll see the year totals (revenue, expenses, profit, VAT collected, VAT paid, taxable profit, corporate tax estimate, net profit, recommended reserve) and a quarterly breakdown table.

Aangifte tab

Rubrieken sheet

A unified table that mirrors the Belastingdienst aangifteformulier exactly:

Section	Codes
1. Prestaties binnenland	1a, 1b, 1c, 1d, 1e
2. Verleggingsregelingen binnenland	2a
3. Prestaties naar of in het buitenland	3a, 3b, 3c
4. Prestaties vanuit het buitenland aan u verricht	4a, 4b
5. Berekening totaal	5a, 5b, 5c, 5d, 5g

Each row shows the omzet (excl.) and the BTW amount. The bottom bar highlights rubriek 5g (totaal te betalen of terug te ontvangen).

Right rail

The Aangifte tab also surfaces drill-down cards as a companion column:

• ICP-opgaaf — EU B2B sales grouped per customer. Required when you sold goods or services to VAT-registered customers in other EU countries.
• OSS-breakdown — Per-country B2C sales for the One Stop Shop scheme.
• Foreign-VAT refundables — Foreign VAT charged to you that's reclaimable through the EU refund procedure. The deadline for the previous year is 30 September.
• Corrections — Privé-onttrekking, suppletie and other adjustments rolled into the period totals.

Transacties tab

A flat list of every invoice and expense feeding the active period. Useful for spot-checking individual records before filing. Filter by type, customer/supplier, VAT treatment, or rubriek.

Planner tab

A compliance timeline showing every NL deadline (BTW per quarter, ICP, KOR review, KIA, IB) for the selected year. Each item links to the underlying record or settings page.

Regels tab

KOR (kleineondernemersregeling)

A toggle plus a YTD revenue tracker against the €20,000 threshold. The card shows:

• YTD revenue versus the limit.
• A progress bar with a colour that escalates as you approach the threshold.
• A status hint explaining what enrolment means for your invoicing.
• An enrolment toggle (calls the kor-settings endpoint).

KIA (kleinschaligheidsinvesteringsaftrek)

Tracks investment-flagged expenses against the five-bracket NL deduction table for the year. The card surfaces your deduction amount and the bracket you fall into.

Country insights

Country-specific guidance and rate references (NL by default; other countries surface their own variants).

VAT assistant

A floating assistant card sits above the page (visible on every tab). It answers questions about your aangifte using your own workspace numbers, via the contextual-guide tool catalog. Tools like vat_aangifte_rubrieken and vat_kor_status let it cite the same numbers you see on screen, and "Open …" actions in its replies jump to the matching tab.

Period locking

Period locks still exist — they're just not the headline of the page anymore. Filed quarters appear with a lock badge in the quarter strip. Editing a record inside a locked period is blocked at the form level; the form offers a one-click "Create correction" path that produces a suppletie or privé-onttrekking entry in the current period.

Other countries

The same five-tab structure renders for Belgium, France, Germany, the UK, the US, Canada, the EU shell and a generic profile. Country-specific cards (rates, schemas, deduction tables) take the place of the NL-only KOR, KIA, ICP and OSS cards.

Tips

• Set the page period to the quarter you're filing — every card and metric updates together.
• Run through the pre-filing checks before clicking "Naar aangifte"; a clean check list usually means the rubrieken sheet matches the Belastingdienst form.
• Use the spaarpotje as a target for what to set aside — it already includes a 10% buffer.
• The deadline ring goes red at three days. Treat that as a hard cue to file.
• For EU B2B sellers, open the ICP-opgaaf card before filing — it's a separate submission that's easy to forget.