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Increased Control on Duplicate VAT Declarations by the Tax Authority

  • The Belastingdienst (Dutch tax authority) is experiencing difficulties processing duplicate VAT declarations.
  • To address this issue, the Belastingdienst will implement an additional control measure starting from February 6, 2024.
  • Currently, the Belastingdienst checks for duplicate declarations with identical content, but different dates and times.
  • If a duplicate declaration with the same declaration reference is identified, the Belastingdienst will not process the subsequent identical declaration.
  • From February 2024, the Belastingdienst will expand the control to include duplicate declarations with non-identical content.
  • The system will process batches of declarations, with a normal time window of 24 hours.
  • If duplicate declarations are found within a batch, the system will record this information.
  • The system will then check if the duplicate declarations have identical content.
  • If the duplicate declarations do not have identical content, the system will process the content of the last declaration in the batch, using the date and time of the first declaration.
  • The Belastingdienst assumes that the content of the last declaration is correct.
  • The date and time of the first declaration may be relevant for determining the timeliness of the declaration.
  • Any changes to a declaration should be submitted through a supplementary declaration.

Source: taxence.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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