Corrective VAT returns 2021 to be submitted before 1st April in Netherlands

To avoid interests on corrective VAT returns for 2021 reporting periods, these must be submitted before the 1st April.

A corrective VAT return , or form "suppletie omzetbelasting", must be submitted in Netherlands in order to correct a reporting period previously submitted. In case there is additional VAT to be paid as a result of the correction, penalties and interest sometimes apply.

However, if you submit the "supplementary" or corrective VAT return within 3 months after the end of the year, interest on the additional VAT reported will not be imposed. For example, if you need to correct your Q1 2021 VAT return, interest will not apply if the corrective VAT return is submitted before the 1 April, 2022.

You may avoid tax interest if you submit a corrrective VAT return within 3 months after the end of the year of the reporting period corrected in Netherlands. 

Corrective VAT returns in Netherlands

You will find below some note on supplementary VAT returns in Netherlands:

  • You have 5 years to correct a reporting period in Netherlands, however, you must submit the correction as soon as possible to avoid penalties and interests to keep accumulating.
  • The supplementary VAT return must state the period and the correct data to be reported in the relevant period
  • Corrections are required only if the difference on the VAT amount reported is higher than EUR 1,000. Otherwise, you can correct previous reporting periods in the current VAT return.

Find more information in our Dutch manual

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