A VAT supplement is a kind of correction of a previous VAT return. Did you accidentally report too much or too little VAT? Then you can make up for it later with a supplementary statement. In this article, we briefly explain when you need to do this and how to approach such a replenishment.
What is a VAT supplement?
A VAT replenishment is a supplement to a VAT return you have already submitted previously. You make such a supplement if you notice that you have submitted too much or, on the contrary, too little VAT. This can happen if you have forgotten an invoice, made a miscalculation or another error in your administration. A replenishment is an opportunity to rectify this neatly.
When should you file a VAT supplement?
You have to make a VAT supplement if the difference is more than €1,000. Is the difference less than €1,000? Then you may adjust it in your next VAT return. Pay close attention: from 2025, you must correct an error within 8 weeks of discovering it.
You submit large differences with a supplementary tax return via Mijn Belastingdienst Zakelijk or your accounting program. Small differences are simply processed in your next tax return.
How do you file a VAT supplement?
You can easily submit a replenishment via My Tax Business. Log in and complete the digital form 'Sales tax supplement'. You can often also just use an accounting program for this. After submitting, you will receive confirmation that your suppletion has been received.
Important tip: Check everything carefully before submitting. A mistake in your suppletion can cause extra work later.
What happens after submission?
- Refund: You get VAT back if you overpaid. Sometimes you also get some interest added.
- Post-charge: You have to pay extra VAT if you previously underdeclared. You will then receive a letter explaining and how to pay it.
Do not pay until you have received the additional tax assessment. If you file late or incorrect tax returns, the Inland Revenue may issue interest or a fine.
Tips to avoid mistakes
- Keep your records: Make sure your invoices are processed on time. That way you are less likely to make mistakes.
- Check before submitting: Check carefully that you haven't forgotten any charges.
- Use accounting software: With this kind of software, you can spot mistakes faster and correct them easily.
- Bookkeeper: Get an accountant who takes care of everything for you on time and flawlessly.
Conclusion
Filing a VAT supplement is not complicated, but it is important that you do it on time and neatly. Notice that you have made a mistake? Then don't wait too long to correct it. This is because if you act quickly, you will avoid additional costs such as interest or a penalty. Use an accounting program or Mijn Belastingdienst Zakelijk to submit the suppletion correctly.
