Important dates on the business calendar

Finding and helping customers, making quotations and plans. Your agenda is always full. And then there are the 'required' actions, such as filing your VAT returns or applying for a scheme. This calendar for businesses can help you.

See the actions you need to take per month. Holidays and school holidays are also listed.

June 2023

• 2 June: Closing date for the NOW 6.0 corona scheme (tranche 8)
• 18 June: Father's Day
• 28 June: Feast of the Sacrifice: In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.
• 30 June: latest VAT return and payment date for the month of May 2023 (for monthly return)

July 2023

• 1 July: legislative changes for the self-employed persons ('zzp'ers'), SMEs, and starters as of 1 July 2023
• 3 July: application for STAP budget for training and development open
• 1 July: expiry date of the statutory holidays accrued in the previous year and not yet taken. These days expire 6 months after accrual. Extra-statutory holidays only expire after 5 years.
• 8 July through 20 August: summer holidays for schools in the middle
• 15 July through 27 August: summer holidays for schools in the south
• 22 July through 3 September: summer holidays for schools in the north
• 22 July through 12 August: advice for collective business closure construction ('construction trade') for the middle
• 29 July through 19 August: advice for collective business closure construction ('construction trade') for the south
• 31 July: final date for filing annual accounts ('bv') for the previous calendar year
• 31 July: latest VAT return and payment date 2nd quarter 2023 (for quarterly return)
• 31 July: latest VAT return and payment date for the month of June 2023 (for monthly return)
• 31 July: do you use childcare? Check with the Childcare Allowance app (in Dutch) whether the allowance still fits your (income) situation

August 2023

• 5 through 26 August: advice collective business closure construction ('construction trade') for the north
• 31 August: latest VAT return and payment date for the month of July 2023 (for monthly return)
• 31 August: application deadline for healthcare allowance, housing allowance, and child-related budget for 2022. Check if you are (still) entitled to these allowances if your income has changed in 2022.

September 2023

• 4 September: application for STAP budget for training and development open
• 19 September: Budget Day ('Prinsjesdag')
• 30 September: final date for filing and paying VAT over the month August 2023 (if you file monthly)
• 30 September: final date for claiming a VAT refund for business expenses in other EU countries
• 30 September: final date to sign and register a letter of intent for retro-active tax-free asset transfer ('geruisloze inbreng') to a private limited company ('bv') per 1 January this year (askcompensation still fits your taxincomeadvisor for help)
• 30 September: final date for setting up a private limited company ('bv')situation with a transfer of assets subject to tax ('ruisende inbreng') for which a letter of intent has been signed prior to 1 April this year (ask your tax advisor for help)

October 2023

• 2 October: Application deadline for the energy cost contibution scheme (TEK)
• 4 October: World Animal Day
• 14 through 22 October: autumn school vacation - middle and south regions
• 21 through 29 October: autumn school vacation - north region
• 29 October: End of daylight Saving time, the clocks go an hour backwards
• 31 October: Halloween
• 31 October: final date for filing and paying VAT over the third quarter of 2023 (if you file quarterly)
• 31 October: final date for filing and paying VAT over the month of September 2023 (if you file monthly)
• 31 October: do you use childcare services and receive financial support? Check whether the compensation still fits your income situation with the (Dutch) App Kinderopvangtoeslag

November 2023

Check your business subscriptions. Do you want to continue them into 2024? Many subscriptions are renewed automatically after the contractual expiration date. You usually have a 1-month notice period. There are some exceptions.

• 1 November: application for STAP budget for training and development open
• 6 November: day of the emergency response measures (BHV).
• 8 November: final date for filing the financial annual statements of a private limited company ('bv') in which all shareholders are also directors or commissioners
• 11 November: Sint Maarten
• 11 November: Singles Day
• 17 November: Day of the entrepreneur
• 24 November: Black Friday. Boost your turnover
• 30 November: final date for filing and paying VAT over the month of October 2022 (if you file monthly)

December 2023

• 1 December: do you want to benefit from the Small business scheme (kleineondernemersregeling, KOR) in 2024? Make sure you file your application at the Dutch Tax and Customs Administration (Belastingdienst) at this point (four weeks before the starting date).
• 5 December: Sinterklaas
• 21 December through 5 January 2024: Christmas school vacation for north, middle, and south regions
• 25 December and 26 December: Christmas Day and Boxing Day. Official holidays. The collective labour agreement or employment contract states whether an employee is free on these days, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
• 31 December: final date for filing the financial annual statements 2022 of a private limited company ('bv') with maximum postponement by shareholders
• 31 December: final date for filing and paying VAT over the month of November 2023 (if you file monthly)

January 2024

• 1 January: New Year’s Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on these days, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays (in Dutch).
• 1 January: important legislative changes for self-employed persons (‘zzp’ers’), SMEs, and starters as of 1 January 2024
• 15 January: Blue Monday, the most depressing day of the year.
• 31 January: latest VAT return and payment date 4th quarter 2023 (for quarterly return)
• 31 January: latest VAT return and payment date for the month of December 2023 (monthly return)
• 31 January: do you use childcare? Check with the Childcare Allowance app whether the allowance still fits your (income) situation.
• 31 January: deadline for submitting the statement of payments to third parties (UBD) to the Tax Administration. These are amounts you paid last year to people who are not employed by you and are not entrepreneurs.

February 2024

• 14 February: Valentine's Day
• 10 through 13February: Carnival
• 10 through 18 February: school holiday - south
• 17 through 25 February: school holiday - middle and north
• 28 February: latest VAT return and payment date for the month of January 2023 (for monthly payment)
• 29 February: It's a leap year. Enjoy an extra day!

March 2024

• 1 March: start of the 2023 tax return period.
• 8 March: International Women's Day
• 11 March: start of Ramadan
• 15 & 16 March: NL Doet, the largest volunteer effort in the Netherlands
• 28 March: Good Friday. Official holiday. The collective labour agreement or employment contract states if an employee is free on Good Friday, continues to be paid and if they are entitled to an allowance for working on this day.
• 30 March through 1 April: Easter and Easter Monday. Official holidays. The collective labour agreement or employment contract states if an employee is free on these days, continues to be paid and if they are entitled to an allowance for working on this day.
• 31 March: Daylight Savings Time begins - clocks go forward an hour
• 31 March: set up deadline for private limited company ('bv') with silent input for which the declaration of intent was signed before 1 October last year (ask your advisor for help)
• 31 March: deadline to sign and register a letter of intent for an ongoing contribution to the company in a private limited company ('bv') with retroactive effect to 1 January of this year (ask your advisor for help)
• 31 March: latest declaration and payment date for VAT year 2023 (for annual declaration)
• 31 March: latest VAT return and payment date for the month of February 2024 (for monthly declaration)

April 2024

• 1 April: legislative changes for entrepreneurs as of 1 April 2024
• 9 April: Sugar Feast, Eid-al-Fitr. In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.
• 18 April: secretary day
• 27 April: King's Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on King's Day, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
• 27 April: through 5 May: May holiday for schools in regions north, middle, and south
• 30 April: latest VAT return and payment date 1st quarter 2023 (for quarterly return)
• 30 April: latest VAT return and payment date March 2024 (for monthly return)
• 30 April: latest date on which you can request a postponement for the 2023 income tax return. Will a tax consultant prepare the return? The consultant can make use of the tax consultants' deferral scheme on your behalf.
• 30 April: do you use childcare? Check with the Childcare Allowance App if the allowance still fits your (income) situation

May 2024

• 1 May: Labour Day ('Dag van de arbeid')
• 1 May: deadline for submitting your income tax return for 2023. You can request postponement (in Dutch). Does your bookkeeper, accountant, or tax advisor take care of the tax return? They often request a postponement for all their customers at the same time
• 4 May: Remembrance Day ('Dodenherdenking'). Entrepreneurs must close at 19:00. Municipality can give permission to remain open
• 5 May: Liberation Day ('Bevrijdingsdag). Official holiday. Many collective labour agreements stipulate that employees in lustrum years are entitled to a paid day off on 5 May. No collective labour agreement or employment contract? Then the employer determines whether employees are free
• 9 May: Ascension Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on this day, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
• 12 May: Mother's Day
• 19 and 20 May: First and second day of Pentecost. Official holidays. The collective labour agreement or employment contract states whether an employee is free on these days, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
• 31 May: latest VAT return and payment date (in Dutch) for the month of April 2024 (for monthly return)
• 31 May: 2023 corporate tax return deadline (financial year equal to the calendar year; not for a sole proprietorship, general partnership, or partnership). You can request a postponement until this date. For companies with a broken financial year, these data are 5 months after the end of the financial year.

Additional moments

• Last day of every month: ultimate date to file and pay wage taxes over the previous month (if you file monthly, and only if you employ staff)
• No later than 5 months after the end of the book year: file corporate income tax in case of a split financial year (does not apply to sole proprietorships, general partnerships, or professional partnerships)
• Within 3 months of becoming eligible: apply for childcare allowance ('kinderopvangtoeslag')
• Within 3 months of purchasing a business asset: report the purchase if you want to use the Environmental Investment Allowance (MIA) or Random Depreciation of Environmental Investments (Vamil)
• Do you want to start using the Small Businesses Scheme KOR? You must submit your application in time: the Tax Administration must receive it 4 weeks prior to your intended starting date
• End of the year: have you drawn up a prenuptial or partner agreement with your partner with a settlement clause? Make sure to carry out the settlement after the end of the calendar year. Only then do the terms and conditions retain their value in the event of a divorce.
• End of the year: check your (business) subscriptions. Do you want to renew them in the next year? After the initial contract period, subscriptions are often quietly renewed. You have a notice period of one month. Exceptions exist.

Please note: although this article has been compiled with care, the Netherlands Chamber of Commerce KVK cannot guarantee that it is complete. Also, the school holidays are indications. Schools are allowed to deviate from these dates. See the school holiday region information (in Dutch).