Netherlands – Submission of the supplementary return

From 1 January  2025, businesses registered for VAT in the Netherlands must file the supplementary VAT return within eight weeks of discovering inaccuracy in a VAT return submitted but before the Tax Authority launch an investigation / audit.

Previously, businesses had to submit a supplementary VAT return “as soon as possible” after discovering and error but before they knew that the Tax Authorities were aware of the inaccuracy.