Digital filing of supplementary value-added tax returns
2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year. If you are finding it too much of a challenge to file such a supplementary return – which, we would stress, has to be filed whenever too much or too little value-added tax has been paid during the preceding five-year term – using the Tax and Customs Administration’s web site (dutch site), or if you lack the specialist software to do so, we will be happy to come to your rescue, please contact us!
A point for attention for those who see to the filing of value-added tax returns themselves rather than relying on a consultant is that a year-end value-added tax reconciliation should be prepared. This will bring to light any value-added tax discrepancies that may have occurred during the year.
You may dispense with the filing of a supplementary return in so far as your value-added tax excess or shortfall turns out at less than € 1,000, by including the amount to be rectified in your next value-added tax return.
Dutch version: BTW-suppletie vanaf 1 januari 2018 digitaal!