If you have paid too little VAT (via the VAT return), you must correct this by means of a supplement. This applies to both the current financial year and the five preceding years. As of January 1, 2025, the deadline for submitting a suppletion has been tightened. Within 8 weeks after it has been established that too little VAT has been paid, the supplementary statement must be submitted.
Within 8 weeks
Until January 1, 2025, the replenishment had to be submitted 'as soon as possible' and before the incompleteness or inaccuracy of the VAT returns of the relevant period was established by the Tax Authorities. Because the criterion 'as soon as possible' was not clear in practice, the deadline was adjusted to '8 weeks after the inaccuracy was found'. In addition, it still applies that the supplementary statement must be submitted before the incompleteness or inaccuracy of the VAT returns for the period in question has been established by the Tax and Customs Administration.
Transitional law
The fulfillment of this deadline takes effect from January 1, 2025. For entrepreneurs who already knew before January 1, 2025 that a suppletion had to be submitted (and this is not yet known to the tax authorities), transitional law applies. For these entrepreneurs, the 8-week period will start from January 1, 2025.
Offset penalty
If a suppletion is not submitted within 8 weeks after notoriety, the Tax Authorities can impose a penalty, which can amount to 100% of the VAT amount due. It is therefore important to act quickly once it has been established that a suppletion must be filed. If you have already found before 2025 that a suppletion must be filed for the years 2020 through 2024, it must be filed by February 26, 2025 to avoid a penalty.
Tax interest
Finally, we would like to draw your attention to the prevention of tax interest for supplements for the year 2024. If you have to submit a supplement for the year 2024, we advise you to submit this supplement as soon as possible and in compliance with the discussed 8 week deadline, but at the latest before April 1, 2025, to avoid tax interest. Does the VAT amount to be corrected amount to € 1,000 or less? Then the supplement may be processed in the next VAT return and no separate supplement needs to be filed.
In conclusion
If you determine that an amended return must be filed, it is important to take action in a timely manner to avoid penalties and tax interest. We are happy to assist you in preparing any amended returns. Please feel free to contact your account manager or one of our VAT specialists. You can reach us by phone at 040-2 504 504 or via btw@govers.nl.