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How to correct a mistake in VAT tax return and ICP statement?


I realized I made a mistake after I submitted my VAT return for Q2 this year. The same mistake appears as well on the ICP statement for Q2. How can I correct this mistake, as in my ondernemer account on www.belastingdienst.nl there is no possibility to access again the already sent VAT declaration for the Q2. And how can I correct this mistake on my ICP statement as well?

Answer:

It is indeed not possible to file a VAT return again.

You have a couple of options:

  1. You correct the VAT return by writing a letter to your tax office or by using a form called “Suppletie omzetbelasting” (turnover tax supplementation) which is available on the website of the tax authorities. 

  2. It is also possible to object against the VAT assessment you will receive which is based on the filed VAT return.

  3. If the mistake concerns an amount of less than € 1,000 on VAT to be paid or received then the adjustment can also be made in the VAT return of Q3.


The ICP return can be adjusted in Q3. 

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