VAT Supplementary Obligation: New Rules and Penalties

• Since 2012, taxpayers are legally required to report to the Tax Administration if they have paid too little VAT in the past five years.
• The obligation is known as the supplementary obligation and was introduced to prevent taxpayers from remaining unpunished after discovering they had paid too little tax.
• As of January 1, 2025, the supplementary obligation has been further tightened.
• The new regulation requires that the taxpayer supplements within 8 weeks of discovery or, if earlier, before he knows or reasonably should suspect that the Tax Administration will discover the error.
• Failure to comply with the supplementary obligation is considered an offense for which a penalty can be imposed.
• If the Tax Administration can demonstrate that the taxpayer intentionally or through gross negligence failed to supplement, the penalty can amount to 100% of the tax amount that would remain unpaid due to non-compliance with the supplementary obligation.
• It is advisable to record internally when and why an error was discovered and to ensure that a supplement is submitted as soon as possible, but in any case within 8 weeks.

Source: efkbelastingadviseurs.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.

---

---