The Tax and Customs Administration explains how a VAT return can be corrected with the digital form ‘turnover tax supplement’.
The form can be found by the entrepreneur via ‘Log in for entrepreneurs’ on the website of the Tax and Customs Administration. The form can be found after logging in under ‘Other forms’.
The supplementation form contains the same section names as in the VAT return. The entrepreneur must take the following steps:
- Fill in the supplementation form as if a new VAT return has to be made for the period to which the supplementation relates.
- Complete all sections on the supplementation form, including the sections that were already correctly completed in the VAT return.
- Do not enter the differences on the supplement form, but enter the amounts as they should have been in the VAT return.
- At ‘Total amount of previous VAT return for this period’, the VAT amount that has already been declared for this period must be entered. The difference must then be paid by the entrepreneur or he will get it back.
Source Taxlive.nl
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