In Business Central VAT reporting is based on the posting date of VAT Ledger Entries.
Dutch authorities state VAT should be reported based on invoice date. Therefore reporting should be made possible based on Document Date.
Following object are involved:
VAT Statement (report 12)
VAT Statement Preview (page 474)
Calc. and Post VAT Settlement (Report 20)
Also the Dutch electronic VAT and ICP declaration are based on Posting Date and can not be filtered on Document Date.