New supplementary return form for VAT adjustments 2012-07-09 00:00:00

As from the start of this year an active duty of disclosure also applies to the turnover tax. If you have submitted an incorrect or incomplete VAT return in the past five years, you are obliged report this to the Tax Authorities. You have either overpaid or underpaid VAT. You can only report this via a special VAT supplementary return form. You can download this form from the site of the Tax Authorities (www.belastingdienst.nl). There are two different forms: one for the supplementary return as from 2010 and one for the supplementary return up to and including 2009.

Attention:
Minor VAT adjustments up to a balance of €1,000 (either to be paid or to be received) may be incorporated into the next turnover tax declaration. In that case you do not need to use the mandatory supplementary return form.

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