Revenue tax return
Opbrengstbelasting is a return-based tax. This means you calculate the tax yourself and pay it periodically to the Belastingdienst. You also have to submit a tax return form periodically online or on paper. You also submit an online tax return or a hard-copy tax return. If the entity did not pay revenue in a return period, then a nil tax return does not need to be submitted.
How do I submit a return?
You can submit Opbrengstbelasting tax returns via MijnCN. This is not only faster but also reduces the chance of mistakes because some of the payable amounts are calculated automatically.
You can read everything you need to know about submitting your annual accounts and opbrengstbelasting tax return online here. You can also submit a paper return at the desk of the Belastingdienst. The paper returns for Opbrengstbelasting are not sent out by post as standard and you can download the document here.
Opbrengstbelasting note
Make sure you issue a note of every revenue that the entity settles, credits or pays out. You must retain a copy of this note in your administration in the order of series and consecutive number for a period of five years.