Expat tax guide · glossary
voorbelasting
input VAT
voorbelasting is the btw you already paid on business purchases with a valid invoice. It reduces what you owe for the quarter in rubriek 5b of the return. You only pay the difference between btw collected on sales and voorbelasting claimed on costs.
How it works in practice
Maya paid €610 of btw on a desk, software, and a monitor in Q3. That €610 lands in rubriek 5b and comes straight off what she owes. Figures: tax year 2026.
Figures: tax year 2026
In a sentence
Kwartaal explains wherever it appears, so you never have to guess. Click it to see the same explanation, right where you're working.
Frequently asked questions
- Can I reclaim VAT I paid on business purchases?
- Yes. VAT you pay on business purchases (voorbelasting) is deducted from the VAT you owe. You only pay the difference.
- Is my Kwartaal subscription reclaimable as voorbelasting?
- Yes. Kwartaal is a business expense and the btw on your subscription is reclaimable as voorbelasting in rubriek 5b of your btw return.
Kwartaal explains this in your own numbers.
First quarter free.