How do I correct a mistake in my VAT return?
Short answer
If the error is €1,000 of VAT or less, you may correct it in your next return in the same year. For a larger amount, or an error from a previous year, you file a supplementary VAT return (suppletie) via My Tax Administration for Business (Mijn Belastingdienst Zakelijk), within 8 weeks of discovering the error.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
A forgotten invoice, a wrong rate or a cost booked twice: errors in a VAT return are common. You are required to correct them as soon as you discover them, whether you declared too little or too much VAT.
How to correct it
- Up to and including €1,000: include the difference in your next return, provided it is in the same calendar year
- More than €1,000, or a previous year: file a supplementary return
- Do this within 8 weeks of discovery to avoid a penalty
- Keep an explanation with your records
Preventing errors
Most errors are caused by a backlog: invoices that arrive late or transactions that have not yet been matched. Bookkeeping that is processed continuously and checked before every return prevents most corrections.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.