Netherlands Updates Time Limits for Corrective Return
The Dutch government introduced new time limits for VAT supplementary returns, effective 1 January 2025.
Updates Time Limits for Corrective Return
The Dutch government has introduced new timelines for voluntarily correcting errors made in your VAT return. Starting from January 2025, Dutch penalty legislation introduces a new 8-week period within which supplementary VAT returns must be submitted. This timeframe begins once the taxpayer identifies the error or when it can reasonably be expected to be discovered. Also, the supplementary VAT return must be completed before the inspector is or will become aware of the inaccuracy or incompleteness, this does not change from previous regulation.
In case of not complying with these timelines, the Dutch tax authorities may impose a penalty for not submitting the return on time. Also, an offense penalty may be imposed if the tax authorities can prove that the taxpayer acted with intent or gross negligence.
This new eight-month period for submitting a supplementary VAT return aims at encouraging taxpayers to correct their VAT returns as soon as possible.
Do You Need to File a Corrective Return?
If you have already submitted your VAT return and need to correct it, you can modify it with the Supplementary Form. You must submit this form if you have declared too much or too little VAT for the current year or the last five years. The amount of the correction will determine whether you need to submit a correction form or if you can adjust it in your next return: if the correction is below EUR 1,000, you can correct it by offsetting the amount in your next VAT return; if the correction is above EUR 1,000, a formal correction form is required.
Take a look at our VAT manual for The Netherlands.
The supplementary VAT return is submitted electronically under the 'VAT' section. You will need to complete all boxes, including those you filled out correctly in the original return, and enter the amounts that should have been reported initially.
How can Marosa help you?
At Marosa, our team of experts can advise you to ensure your company’s proper compliance with VAT obligations, keeping you updated on all the latest tax developments published by Member States.