- To correct errors in previously filed VAT returns, use the VAT supplementation form from the Tax and Customs Administration.
- Corrections cannot be made in the next declaration.
- If the correction is up to €1,000, it may be made in the next VAT return, but it’s advisable to submit the supplementation before April 1, 2024, to avoid tax interest.
- Failure to correct errors may result in fines. If fined, it’s advised to object and request access to the fine file.
- Reclaim VAT on bad debts in the correct period using the VAT supplementation form.
- If unable to pay debts, VAT deducted becomes liable. For OSS and import schemes, corrections must be made within three years of the original VAT return filing.
Source BDO
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
