Build the Dutch VAT Return (BTW-aangifte)

Skill: Convert a VAT ledger into the Dutch BTW-aangifte (SBR/XBRL) dataset

Region: Netherlands (Nederland) Category: VAT — BTW-aangifte (Omzetbelasting) via Digipoort / SBR Does: Takes a period VAT ledger (sales and purchases by rate and scheme) and produces the BTW-aangifte rubriek dataset as an SBR XBRL instance (xbrli:xbrl) — mapping turnover and tax to rubrieken 1a–5g of the Belastingdienst Aangifte omzetbelasting, ready for transmission to Digipoort. Standard: SBR Nederlandse Taxonomie (NT) — bd-rpt-ob-aangifte entrypoint; submitted to the Belastingdienst via Digipoort (Logius) as a Digikoppeling/SBR message.

The actual filing is an XBRL instance wrapped in an SBR aanleverbericht and sent over Digipoort with PKIoverheid authentication — not a free-standing file you upload in a portal. The Belastingdienst recomputes rubriek 5c/5g from the sub-rubrieken, so every amount must reconcile exactly. The Nederlandse Taxonomie version changes yearly (NT19 for tax year 2026); validate the instance against the active NT entrypoint and the Belastingdienst rubriek validations before sending. Amounts are whole euros (no cents).

When this applies

• A Dutch VAT entrepreneur (ondernemer voor de btw) files the periodic aangifte omzetbelasting — monthly, quarterly, or yearly per the Belastingdienst-assigned tijdvak.
• The return is due and paid by the last day of the month following the tijdvak (e.g. Q1 2026 → 30 April 2026). Late filing/payment triggers a verzuimboete.
• If the entrepreneur reports intra-EU supplies, the BTW-aangifte rubriek 3b must reconcile with the separate ICP-opgaaf (Opgaaf intracommunautaire prestaties).
• Excluded: entrepreneurs fully under the KOR (kleineondernemersregeling) who are deregistered from VAT do not file periodic returns; a one-off suppletie corrects a previously filed period.

Conversion procedure

1. Read the source. Accept a VAT ledger as CSV/JSON (columns: date, counterparty, country, net amount, VAT rate, VAT amount, scheme tag) or a trial-balance extract. Parse rows directly; OCR/pdftotext a scanned grootboek first.
2. Classify each line. Tag every transaction to exactly one rubriek by (a) direction (output vs. input), (b) rate (21% hoog, 9% laag, 0%/vrijgesteld), and (c) scheme (binnenland, verlegging, intra-EU levering, export, EU-verwerving, invoer).
3. Aggregate per rubriek. Sum net omzet into the left column and omzetbelasting into the right column of each rubriek 1a–4b. Round each line to whole euros.
4. Compute the totals. Derive 5a (verschuldigde omzetbelasting) = Σ output tax; 5b (voorbelasting) = deductible input tax; 5c = 5a − 5b; add 5d/5e/5f if applicable; 5g = amount payable/refundable.
5. Apply KOR / corrections. If the entrepreneur uses the (degressieve) KOR, handle per the assigned regime; flag any suppletie of a prior period (filed separately if ≥ €1,000 net correction).
6. Emit the XBRL instance. Build xbrli:xbrl with the NT schemaRef, a single period context (instant/duration as the taxonomy requires), the EUR unit, and one fact per non-zero rubriek using the bd-bedr: concept names.
7. Validate. Run the checklist; confirm 3b ties to the ICP-opgaaf and 5c/5g reconcile.

Source → BTW-aangifte rubriek map

Each rubriek 1a–1c carries two facts: the net omzet (left column) and the btw (right column). Reverse-charge and acquisition rubrieken (2a, 4a, 4b) carry both the taxable base and the tax you owe on it.

Document structure

xbrli:xbrl                                        (root; declares NT namespaces)
├── link:schemaRef                                (→ bd-rpt-ob-aangifte entrypoint .xsd)
├── xbrli:context  id="ctx"                        (one reporting context)
│   ├── xbrli:entity / xbrli:identifier            (scheme = .../omzetbelastingnummer; OB-nr)
│   └── xbrli:period / xbrli:startDate + endDate   (the tijdvak)
├── xbrli:unit  id="EUR"  → iso4217:EUR
└── facts (one element per reported rubriek)
    ├── bd-bedr:LeveringenDienstenBelastMetHoogTariefOmzet      (1a omzet)
    ├── bd-bedr:OmzetbelastingHoogTariefVerschuldigd           (1a btw)
    ├── bd-bedr:LeveringenDienstenBelastMetLaagTariefOmzet      (1b omzet)
    ├── bd-bedr:OmzetbelastingLaagTariefVerschuldigd           (1b btw)
    ├── bd-bedr:LeveringenNaarLandenBinnenEUOmzet              (3b)
    ├── bd-bedr:OmzetbelastingTotaalVerschuldigd              (5a)
    ├── bd-bedr:VoorbelastingTotaal                            (5b)
    └── bd-bedr:OmzetbelastingTeBetalenTerugTeVragen          (5g)

All monetary facts carry contextRef="ctx", unitRef="EUR", and decimals="0" (whole euros). Only report rubrieken with a value; omitted rubrieken are treated as nil by the Belastingdienst. The instance is embedded in the SBR aanleverbericht for Digipoort, which adds the routing/authentication envelope.

Code tables

Rate → rubriek (output side)

Reverse-charge & cross-border rubrieken

Tijdvak (period) examples

Calculation rules

• Output VAT per rate = net omzet × rate, rounded to whole euros. (e.g. 21% × €100,000 = €21,000.)
• Rubriek 5a (verschuldigde omzetbelasting) = 1a btw + 1b btw + 1c btw + 1d btw + 2a btw + 4a btw + 4b btw.
• Rubriek 5b (voorbelasting) = total deductible input VAT on purchases, imports, intra-EU acquisitions (4b VAT is both owed in 5a and deductible in 5b when fully deductible), and reverse-charge VAT (2a/4a) where deductible.
• Rubriek 5c = 5a − 5b.
• Rubriek 5g (te betalen / terug te vragen) = 5c − 5d (KOR reduction) ± 5e/5f corrections. A positive 5g is payable; negative is refundable.
• 3b must equal the total of the same period's ICP-opgaaf (intra-EU supplies); a mismatch is a common rejection cause — flag it.
• All amounts in whole euros (decimals="0"); the Belastingdienst rounds in the taxpayer's favour per line. Never copy a printed total — recompute every rubriek from the ledger and flag discrepancies.

Worked example (end-to-end)

A quarterly filer, Voorbeeld Handel BV, OB-nummer NL001234567B01, tijdvak Q1 2026 (2026-01-01 → 2026-03-31):

Totals: 5a = 21,000 + 1,800 = 22,800; 5b = 8,500; 5c = 5g = 14,300 payable.

<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl
    xmlns:xbrli="http://www.xbrl.org/2003/instance"
    xmlns:link="http://www.xbrl.org/2003/linkbase"
    xmlns:xlink="http://www.w3.org/1999/xlink"
    xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
    xmlns:bd-bedr="http://www.nltaxonomie.nl/nt19/bd/20251203/dictionary/bd-bedragen">
  <link:schemaRef xlink:type="simple"
    xlink:href="http://www.nltaxonomie.nl/nt19/bd/20251203/entrypoints/bd-rpt-ob-aangifte.xsd"/>
  <xbrli:context id="ctx">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.belastingdienst.nl/omzetbelastingnummer">NL001234567B01</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2026-01-01</xbrli:startDate>
      <xbrli:endDate>2026-03-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:unit id="EUR">
    <xbrli:measure>iso4217:EUR</xbrli:measure>
  </xbrli:unit>
  <bd-bedr:LeveringenDienstenBelastMetHoogTariefOmzet contextRef="ctx" unitRef="EUR" decimals="0">100000</bd-bedr:LeveringenDienstenBelastMetHoogTariefOmzet>
  <bd-bedr:OmzetbelastingHoogTariefVerschuldigd contextRef="ctx" unitRef="EUR" decimals="0">21000</bd-bedr:OmzetbelastingHoogTariefVerschuldigd>
  <bd-bedr:LeveringenDienstenBelastMetLaagTariefOmzet contextRef="ctx" unitRef="EUR" decimals="0">20000</bd-bedr:LeveringenDienstenBelastMetLaagTariefOmzet>
  <bd-bedr:OmzetbelastingLaagTariefVerschuldigd contextRef="ctx" unitRef="EUR" decimals="0">1800</bd-bedr:OmzetbelastingLaagTariefVerschuldigd>
  <bd-bedr:LeveringenNaarLandenBinnenEUOmzet contextRef="ctx" unitRef="EUR" decimals="0">30000</bd-bedr:LeveringenNaarLandenBinnenEUOmzet>
  <bd-bedr:OmzetbelastingTotaalVerschuldigd contextRef="ctx" unitRef="EUR" decimals="0">22800</bd-bedr:OmzetbelastingTotaalVerschuldigd>
  <bd-bedr:VoorbelastingTotaal contextRef="ctx" unitRef="EUR" decimals="0">8500</bd-bedr:VoorbelastingTotaal>
  <bd-bedr:OmzetbelastingVoorbelastingSaldo contextRef="ctx" unitRef="EUR" decimals="0">14300</bd-bedr:OmzetbelastingVoorbelastingSaldo>
  <bd-bedr:OmzetbelastingTeBetalenTerugTeVragen contextRef="ctx" unitRef="EUR" decimals="0">14300</bd-bedr:OmzetbelastingTeBetalenTerugTeVragen>
</xbrli:xbrl>

Normalisations shown: rate 21% → btw recomputed 21% × 100,000 = 21,000; 9% → 1,800; amounts to whole euros (decimals="0", no cents); 5a recomputed 21,000 + 1,800 = 22,800; 5g recomputed 22,800 − 8,500 = 14,300. The OB-nummer is carried in the entity identifier under the omzetbelastingnummer scheme. This instance is the report payload inside the SBR Digipoort aanleverbericht.

Validation checklist

• All ledger lines classified to exactly one rubriek; AI asked about anything ambiguous (no invented amounts or OB-nummers)
• link:schemaRef points to the active NT entrypoint (NT19 / bd-rpt-ob-aangifte for tax year 2026)
• Single context with the correct tijdvak startDate/endDate; entity identifier is the OB-nummer under the omzetbelastingnummer scheme
• EUR unit declared; every monetary fact has contextRef, unitRef, and decimals="0" (whole euros)
• 1a/1b carry both omzet and btw facts; output VAT recomputed (21% / 9%) per rate
• Rubriek 5a = sum of output VAT (1a+1b+1c+1d+2a+4a+4b); 5c = 5a − 5b; 5g = 5c − 5d ± corrections
• Rubriek 3b ties to the period's ICP-opgaaf total
• KOR reduction (5d) applied only if the entrepreneur is in the scheme; suppletie handled separately
• XML well-formed, namespaces declared, prefixes consistent
• Return filed and paid by the last day of the month after the tijdvak; instance validated against the NT and Belastingdienst rubriek rules before Digipoort submission

Last updated: 2026-06-13 — verify the active Nederlandse Taxonomie (NT) version, the bd-rpt-ob-aangifte entrypoint concepts, rubriek definitions, and Digipoort/SBR submission rules against the current Belastingdienst specification before use.