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?
It is indeed not possible to file a VAT return again.
You have a couple of options:
- 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.
- It is also possible to object against the VAT assessment you will receive which is based on the filed VAT return.
- 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.