Advance VAT return, general information

Entrepreneurs are generally obliged to submit advance sales tax returns. The advance notifications must be submitted electronically to the tax office.

Important notes

Documents required

Advance VAT return transmitted electronically

Please note

  • For more information on the pre-registration period and the submission deadlines, see the links.
  • If the company is not yet managed for (sales) tax purposes, the start-up office of the tax office is responsible
  • The personal income tax, corporation tax or assessment office is responsible for certificates in tax matters or certificates of residence.

Procedure & Fees



Legal notes

Legal basis

Section 18 of the Sales Tax Act

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