Post-calculation of outgoing VAT: Questions about reducing turnover and outgoing VAT when using credit notes.

The case concerns the recalculation of outgoing VAT, more specifically the ‘post-calculation’ of outgoing VAT in the situation where turnover and outgoing VAT is (should be) reduced when using credit notes. Additional tax and the significance of the remark in the VAT return.

The secretariat recommends that the taxpayer’s complaint not be upheld. The rate for additional tax is reduced from 20 percent to 10 percent. The case has been processed in the general department and there has been a dissent. The case will therefore be processed in a large department.  The complaint is partially upheld by the fact that additional tax is not levied.