Digital adjustment of value-added tax returns

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

The following options will be available from the first of January 2018 onwards where it concerns the submission of adjustments to value-added tax returns already having been filed, be it this year or in any of the past five years:

• by accessing the Tax and Customs Administration’s web site and selecting “Log in for entrepreneurs” (dutch site),
• using proprietary software,
• by having your tax consultant see to the digital filing of any such adjustments.

Adjustments, rebates or payments amounting to less than € 1,000 each may be included in the relevant tax payer’s next value-added tax return.

Dutch version: BTW-aangifte digitaal corrigeren