Supplementary VAT return now within eight weeks

In the Dutch 2024 year-end decree, a clear deadline for filing a supplementary VAT return has been introduced. From now on, an entrepreneur who finds out that too little VAT has been paid, must file a supplementary VAT return within eight weeks of such finding. Previously, the requirement was that the VAT return had to be submitted ‘as soon as possible’ after finding out; per January 1, 2025 the eight-week deadline will apply. In this tax alert, we inform you about this deadline and its practical consequences.