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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.


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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