On December 18, 2024, a Decree was published announcing that the Dutch VAT Implementation Regulation will be amended as of 1 January 2025. The amendment pertains to the specified deadline for submitting the supplementary VAT return. The deadline is adjusted.
Background supplementary VAT return
A supplementary VAT return must be submitted if the taxpayer identifies that a previously submitted VAT return is incorrect or incomplete. The taxpayer is required to provide the accurate and complete information to the tax authorities. This obligation applies to VAT returns up to five years prior to the current calendar year.
Changes deadline for submitting a supplementary VAT return
The deadline for submitting a supplementary VAT return has been revised from 'as soon as possible' to 'no later than eight weeks after the taxpayer has identified the inaccuracy or incompleteness'. As a result, the supplementary VAT return must be submitted before the taxpayer is aware of or should reasonably suspect that the inspector is or will become aware of the relevant inaccuracy or incompleteness, but no later than eight weeks after the taxpayer has identified the inaccuracy or incompleteness.
What does this mean for you?
Since not filing a supplementary VAT return in time constitutes an offense, it is important to adhere to this new deadline. Failure to comply may result in a fine of up to 100% of the VAT that has not been or would not have been levied due to the failure to submit a supplementary VAT return. The possibility of imposing a fine expires five years after the end of the calendar year in which the tax debt was incurred or the refund was granted.
Supplementary obligation due before January 1, 2025
The change took effect on January 1, 2025. For cases where a taxpayer already identified before January 1, 2025, that they need to supplement, a transitional arrangement applies. For the taxpayer, the eight-week period starts from January 1, 2025. This means that the supplementary VAT return, where the identification was made before January 1, 2025, must be submitted within eight weeks from January 1, 2025.
If there are any questions, please feel free to contact us.