In the Netherlands errors in submitted VAT Returns need to be corrected through supplementary declarations. The supplementary declaration has to be submitted at the moment it is noticed that an incorrect VAT Return was filed. Only when the correction, related to a prior period, does not exceed € 1000 the correction can be made in the first following Dutch VAT Return after the error was detected.

In general the penalty which can be imposed amounts to 5% of the VAT due with a maximum of € 5514 (verzuimboete/default penalty). No penalty will be imposed when the amount resulting from the correction does not exceed € 20.000 and/or the additional VAT due does not exceed 10% of the VAT already paid. If no supplementary return is submitted the offense penalties applicable will be a lot higher.

Interest will also become due when the supplementary declaration is submitted after 3 months following the end of the calendar year when the VAT became due. Therefore in order to avoid interest, the supplementary return(s) related to 2020 need to be submitted before April 1, 2021!

Do you need assistence with your VAT declarations?

Let Pincvision take care of your VAT obligations. Read more about our VAT services and get in touch with us by calling +31(0)88-4321800 or send an email to info@pincvision.com

23 Mar 2021 at 9:54 am

1 min

Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist

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Avoid interest! Submit Dutch 2020 supplementary returns before April 1, 2021

Do you need assistence with your VAT declarations?