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VAT

Supplementary VAT return

A supplementary VAT return is a correction on a previously filed VAT return. If you discover an error — too much or too little VAT remitted — you report it via a supplementary filing. You are required to disclose errors above €1,000. Volunteering the correction promptly reduces the risk of a penalty compared with the Tax Authority discovering the error themselves.

Associated article(s):
Invoicing in the Netherlands, EU and outside the EU: VAT explained
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