Pre-completed tax return (VIA) for ZZP’ers in the Netherlands: 2026 filing guide

What is the pre-completed tax return (VIA) in the Netherlands, and why should a ZZP’er check it?

The pre-completed return (vooraf ingevulde aangifte, VIA) is an income tax return where the Dutch tax office fills in many fields using third-party data such as wages, bank balances, mortgage details, and WOZ values. In 2026, about 9.6 million people are invited to file, including roughly 2.5 million entrepreneurs. The VIA saves time, but every figure still must be checked and corrected before submission.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. The VIA is a starting point, not a guarantee that the return is correct. The Dutch tax office can receive information from employers, municipalities, and banks, and can share VIA data with an authorised intermediary only after the taxpayer gives consent.

Expat freelancers often have items that are not pre-filled, such as business profit, foreign bank accounts, or changes during the year. A correct return matters because income tax assessments and refunds are based on the submitted figures, and correcting errors later can take months instead of days.

When can you file, and what are the 2026 deadlines for the 2025 income tax return?

The 2025 income tax return can be filed from 1 March 2026, and the standard deadline is 1 May 2026. If more time is needed, an extension must be requested before 1 May 2026 and typically moves the deadline to 1 September 2026. Filing deadlines can differ if the Dutch tax office letter (aangiftebrief) states another date, so the date in the letter is leading.

"Het begint altijd met beleid"

"De aangifteperiode verschuift niet"

The Dutch tax office states the filing period starts each year in the night of 28 February to 1 March. The standard filing deadline for the annual return is commonly 1 May, unless the taxpayer letter states another date. Early filing can reduce follow-up questions, because corrections are easiest while the taxpayer still has the supporting documents available.

Extensions are not free: an extension often leads to tax interest (belastingrente) if tax is due. The Dutch tax office can charge interest when an assessment cannot be set in time, and the percentage for most taxes is 5% from 1 January 2026. Request an extension only when it is needed, and estimate the tax due early to avoid surprises.

Which parts of the VIA are pre-filled, and what must freelancers add themselves?

The VIA commonly pre-fills items such as wages, bank balances, mortgage information, and WOZ property values. For many people, the Dutch tax office already has these figures, but business income is not automatically correct for a ZZP’er. In 2026, about 2.5 million entrepreneurs receive an invitation, and each entrepreneur must still enter or confirm profit, deductible costs, and any missing assets or accounts.

Pre-filled fields can still be wrong or incomplete, for example when a foreign savings account is missing or when the bank year-end balance differs from the figure shown. The Dutch tax office advises taxpayers to check pre-filled data and change it when needed before submitting the return.

For business topics, use bookkeeping figures rather than assuming the VIA is complete. The VIA does not calculate business profit for you, and missing items can change the final income tax bill by hundreds or thousands of euros. For examples of business costs, see the guide on [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands). Keep the working papers that support each number for at least 7 years.

• Business profit (winst uit onderneming) and any private withdrawals or deposits
• Business assets and depreciation schedules (for example, equipment bought in 2025)
• Home-office and travel items that are not pre-filled (if applicable)
• Foreign bank accounts and foreign income (if relevant to the ZZP’er)
• Private-use corrections where required (for example, business car private use)
• Anything the taxpayer changed compared with last year, such as a move or new mortgage

How do you correct pre-filled data in Mijn Belastingdienst?

In the 2025 income tax return filed in 2026, pre-filled items can be changed inside the online return in Mijn Belastingdienst by clicking the amount and editing it in the relevant section. The income tax app shows pre-filled data but does not allow additions or changes. If a taxpayer only opens the “pre-filled data overview” screen, that overview cannot be edited; changes must be made in the actual question flow for the topic being corrected.

Use the online return when any change is needed, including adding a missing bank account, fixing an IBAN, or correcting a mortgage amount. After an amount is edited, Mijn Belastingdienst shows a message that the pre-filled data has been changed, and the taxpayer can continue the return.

For VAT filing topics, see [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide). Income tax and VAT are separate filings, but both rely on consistent records and the same underlying invoices and bank transactions. If a number is corrected in the income tax return, update the bookkeeping files as well so later VAT or income tax checks match.

• Log in to Mijn Belastingdienst with DigiD (or a recognised European login where available)
• Open the 2025 income tax return and navigate to the topic (for example, “Bank and savings accounts”)
• Click the pre-filled amount, replace it with the correct figure, and confirm the change
• Add missing items by answering “Yes” when the return asks whether more accounts or assets exist
• Do not try to edit inside the “pre-filled data overview”; close the overview and edit in the topic flow
• Before submitting, re-check the changed fields and keep the supporting documents for 7 years

What happens if you file late or submit incorrect information?

If the annual return is late, the Dutch tax office can send a reminder and then a formal notice (aanmaning). After a notice, the return must be submitted within 10 working days. If the return arrives after that period, the standard late-filing penalty (verzuimboete) is €469, and repeated late filing can increase the penalty up to €6,709. Late or corrected returns can also trigger tax interest; the 2026 rate is 5%.

These outcomes apply even if the VIA looked complete but the taxpayer did not submit the return. After a reminder and a formal notice (aanmaning), the return must be submitted within 10 working days to avoid the standard late-filing penalty. Deliberately submitting an incorrect or incomplete return can lead to additional penalties (vergrijpboete) beyond the standard late-filing penalty, depending on the facts of the case.

What changes if you immigrated to or emigrated from the Netherlands in 2025 (M return)?

If the taxpayer immigrated or emigrated during 2025, the income tax return uses an M return (migratieaangifte) with different dates. The Dutch tax office states the 2025 M return can be filed from 1 May to 1 July, and an extension requested before 1 July can move the deadline to 1 November 2026. The definitive 2025 assessment must be issued by 31 December 2028 (3-year statutory period).

Use the M return when the taxpayer was not resident in the Netherlands for the full year, because the questions and boxes differ from a normal return. The M return can be filed online in Mijn Belastingdienst or on paper, and entrepreneurs filing a paper M return may need to include additional year-statement attachments for business figures.

Do not rely on pre-filled data alone for a split-year move. A move can change taxable residency, deductions, and which incomes are reported in the Netherlands. If an extension is requested, keep the confirmation and budget for tax interest if tax is due in 2026.

• Check whether the taxpayer qualifies for the M return for 2025 based on the move date
• Plan the filing window: 1 May to 1 July for submitting the M return
• If more time is needed, request an extension before 1 July to move the deadline to 1 November 2026
• Collect split-year proof, such as deregistration/registration dates and foreign income statements
• Reconcile bank balances and foreign accounts, because missing accounts are common in pre-filled data
• Keep the submitted return and confirmations until at least 31 December 2028 (assessment deadline)

What records should expat freelancers keep to support corrections to the VIA?

A ZZP’er is legally required to keep business administration records for 7 years, and some records (such as those related to real estate) must be kept for 10 years. For private disputes, the Dutch government advises keeping personal financial records for at least 5 years because the tax office can reassess past years. Corrections to VIA figures are easiest when the taxpayer can show the original documents quickly.

Keep evidence that supports both pre-filled figures and changes: year statements, bank statements, invoices, and bookkeeping summaries. Business records must be kept for 7 years, and some records must be kept for 10 years, so store them in a system that survives laptop changes. Keep records in the original form (digital stays digital; paper stays paper), because the tax office can require a controllable administration during checks.

If the taxpayer uses an intermediary, store copies of authorisation letters, registration letters, and any consent given for sharing VIA data. Keep proof of submission, such as the confirmation screen or letter, and keep any extension confirmations that move the deadline to 1 September 2026. A clean audit trail reduces time lost when the tax office asks follow-up questions.

• Year statements (jaaropgaven) for wages, pensions, or benefits for 2025
• Bank statements and year-end balances, including foreign accounts
• Sales invoices, purchase invoices, and receipts (bonnen), stored in the original form
• Asset purchase evidence and depreciation schedules for business equipment
• Mortgage annual statements and WOZ correspondence for property-related items
• Proof of filing deadlines and any extension confirmations for 2025 returns