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Written by:
Bas Hollenberg


Small business VAT

Maximum VAT with small business scheme
Have you recently submitted your VAT return? Do you make use of the small business scheme (kleineondernemersregeling)? You may have filled in a VAT amount which was too high because of an unclear message on the VAT form.

In filling out the amount in box 5d you would have received the message:
'Let op! De maximale vermindering voor de kleineondernemingsregeling die u kunt invullen is € 1.345. Dit bedrag geldt voor een heel kalenderjaar.'
Which means:
Note! The maximum reduction for the small business scheme which you can fill in is € 1,345. This amount is for a full calendar year.

This message is often misunderstood. You are supposed to fill in the reduction which you are entitled to in that particular period. That is not necessarily the maximum amount. You may reclaim no more than € 1,345 per year. You must make sure that you do not reclaim too much.

Have you completed your tax return and reclaimed more than you are entitled to? You have until 1 April 2013 to correct this. After this date you will pay interest over the amount which you have incorrectly reclaimed. You can correct this with the VAT correction form (Suppletieformulier omzetbelasting) .

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