Timely filing of objection VAT 2013
If you as an employer provide your employees a company car, the employees benefit from this private use of the company car. This private benefit must be corrected for the VAT. The correction for the private use of the company car must be done in the last VAT return of 2013 (either December or 4th quarter 2013).
In the past there is discussion about the correction method of the private use of the company car in the VAT. If you have already made an objection in the past (years 2011 or 2012) against the correction of the private use of the company car in the VAT, you do not need to make an objections against the private use for 2013. The tax office assumes the objection also relates the year 2013.
If you haven’t made an objection you need to do so in time for 2013.