Oops, did you make a mistake during your (previous) tax return? Did you accidentally include the earnings from a job twice during your quarterly tax return? Or have you calculated too little input tax during a previous quarterly tax return?
Have you declared too much or too little VAT in the past 5 years? Then you can correct this in the following ways:
1. If you need to receive or have to pay more than €1000,-:
As an entrepreneur, you can submit a digital correction to your VAT return. This is called supplementation. Hereby you submit your return as a change again. Log in to the entrepreneurial portal and use your own software or have your adviser pass on your supplementation digitally. It takes an average of 6 weeks before it is implemented.
2. If you need to receive or have to pay more than €1000,-:
You can still pass on the changes on the basis of supplementation, but you can also process it in your next declaration. Below we give an example of how you can reclaim your VAT if you have paid it but still gather under the Small Businesses Scheme.
Please note: from 2020 the Small Businesses Scheme will change. Read all about the new Small Businesses Scheme here.
Example: In January you find out that you owed a total of € 1.200,- in turnover tax over the previous year. According to the Small Businesses Scheme, you can keep your turnover tax. You have already made a declaration for the first 3 quarters and you will now make a declaration for the fourth quarter. You want to get back your turnover tax that you have already paid in the previous quarters. For quarters 1, 2 and 3 you have already paid € 800,- turnover tax in total. The turnover tax you have to pay for quarter 4 is € 400,-. You want to keep this € 400,- and you want to get back that € 800,- because of the Small Businesses Scheme. You can correct this in the declaration that you still have to submit in the fourth quarter.
To do this, you log in to the entrepreneurial portal to pass on your VAT return. Enter the data for the fourth quarter. You do not want to pay the € 400,- but keep it and you want to get the € 800,- back. In this case, you can correct this situation in question 5d. Enter € 1.200,- here, since that is the amount that you want to deduct over the entire year. You had to pay € 400,- according to the declaration. You indicated that you want to reduce € 1.200,-. You will see on your end screen that you will get € 800,- back.
Please note: from 2020 the Small Businesses Scheme will change. Read all about the new Small Businesses Scheme.