Backdated filings - Netherlands
If you have over- or under-reported VAT for the current or previous five years, you can submit a correction (supplementary declaration).
Key Points:
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Corrections:
- A supplementary declaration can be submitted to correct VAT reporting errors.
- Corrections can be made for the current year or any of the past five years.
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Filing Options:
- Whether the correction is submitted as a supplementary declaration or adjusted in your next return depends on the amount involved.
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Penalties and Interest:
- No fines are imposed for corrections, but interest may be charged on the adjusted amount.
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verified - 11.02.2025 - EA
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