A mistake in your VAT return? How to correct it

A small adjustment or a supplementary return?

If the VAT overstatement or understatement is no more than € 1,000, include the correction in your next VAT return under the appropriate heading. A correction exceeding € 1,000 requires the Dutch Suppletie btw form. This threshold concerns the VAT difference, rather than the total invoice value.

Record when you discovered the error

Since 2025, the supplementary reporting obligation has an eight-week maximum deadline after discovering an error. Do not automatically leave it until the annual accounts. Record the discovery date and arrange the calculation promptly.

You must also correct before you know, or should reasonably suspect, that the tax inspector knows or will learn about the error. The eight-week period is therefore not unconditional permission to wait.

Two practical examples

You overlooked € 180 of VAT on a business purchase. If that VAT is deductible, you can include the small correction in the next return. If instead € 2,400 of VAT was deducted twice, a supplementary correction is required. Assess the complete correction; do not divide one larger error into smaller amounts.

Build a clear reconciliation

• Keep the original return and identify the reporting period.
• Link each difference to the invoice, its cause and the correct VAT treatment.
• Calculate both the amounts originally reported and the corrected totals.
• Record discovery, submission and the filing confirmation.

What happens after filing?

If additional VAT is payable, wait for the additional assessment and use its payment reference. A repayment is dealt with through a decision. Tax interest or a penalty may also apply, depending on the circumstances. Filing a correction does not automatically remove every further consequence.

Fix the underlying process too

If an accounting connection or an incorrect VAT setting caused the error, review that process as well. Valorem can help reconcile your records and returns. Include the year, reporting period and estimated VAT difference when describing your question.