You made a mistake during your (previous) VAT declaration. You have accidentally taken a shift’s income twice during your quarterly return, during a previous quarterly return you have miscalculated your input tax or you realise at the end of the year you were actually entitled to receive a VAT reduction thanks to the small business agreement.

Have you declared too much or too little VAT this year or 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 pass on a correction on your VAT return digitally, this is called a supplementation (suppletie). With this you do another declaration to change your old one. You log on to the business portal. You use your own software or have your consultant digitally submit the supplementation. It usually takes 6 weeks before this has been implemented.

2. If you need to receive or have to pay more than €1000,-: You can still report the changes on with the supplementation, but you can also process it in your next declaration. Below we give an example how you can request your VAT back when you paid it, but still fall under the small business arrangement (kleineondernemingsregeling).

Example: In January you find out that you owed €1200 of VAT in total turnover tax for the previous year. According to the small business arrangement, you can keep your turnover tax. You have already filed a declaration for the first three quarters and will now file a declaration for the fourth quarter. You want to recover your sales tax that you have already paid in the previous quarters. You have already paid € 800 in turnover tax on quarter 1, 2 and 3. Your sales tax for quarter 4 amounts to € 400, -. You want to keep this € 400, - and you want € 800, - because of the small business arrangement. You can correct this in the declaration of the fourth quarter

You log into the business portal to submit your VAT return. You enter the data for the fourth quarter. You do not want to pay the € 400, but keep it and you would like to get the € 800, - back. In this case you can correct this situation in question 5d. Enter € 1200, - here as that is the amount you want to reduce over the whole year. You had to pay € 400, - according to the declaration. You indicated that you want to bring € 1200 in reduction. You will see on the last screen that you will receive € 800, - back.

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