Dutch nil and corrective VAT returns
A nil VAT return needs to be submitted even if there are no transactions to be reported for that period.
Regarding VAT corrections, where the total additional input VAT or output VAT in a correction does not exceed €1,000 the adjustment can be made in the following VAT return.
However, in all other cases, a corrective VAT return must be filed electronically using the form "suppletie omzetbelasting".
Where the correction is made within the three following months after the return submission, interest is not charged on the late payment.