Tax Authorities | Explanation of VAT Declaration - Issued on Paper
Let's say you just registered your company in the Netherlands, and applied, or simpy received your VAT activation.
Soon after your VAT is activated, you might have received a paper VAT declaration. This tutorial blog contains general information about the value added tax (VAT) declaration. An explanation of the questions on the declaration form can be found on belastingdienst.nl in the Explanation of the VAT declaration.
Submitting a Report
It is required to complete and return this report form, even if there are no payments or receipts for a given period. The submission deadline is noted on the front page of the form. Failing to submit on time may result in a penalty.
Note: If you have nothing to declare during this period, please enter '0' in question 5e. This will constitute a nil declaration.
Use blue or black ink to complete the declaration form.
Round all amounts to whole euros, and you may round in your favor.
For negative amounts, place a minus sign (-) in the first input box.
VAT Identification Number and Turnover Tax Number
Are you a sole proprietor? When dealing with other entrepreneurs and engaging in international trade within the EU, use your VAT identification number (VAT ID). Your VAT return and intra-Community supplies declaration (ICP) will utilize your turnover tax number. For more information, visit belastingdienst.nl/btw-id.
Paying VAT
VAT must be paid if the amount in question 5e is positive. We will issue a supplementary assessment. Please wait for this assessment before making a payment, as it will provide the payment instructions.
Receiving VAT Refunds
You will receive a VAT refund if the amount in question 5 is negative. A refund decision will be sent to you, and the VAT refund will be deposited into the bank account we have on file for VAT.
Attention! The account number provided for other taxes or allowances will not be used for VAT. The VAT refund will only be sent to the specific account number designated for it.
If you have not yet provided your VAT account number, please do so immediately using the 'Provide or change entrepreneurs' account number' form. This form is available on belastingdienst.nl by logging into Entrepreneur Login.
Reconciling VAT refund
Have you not received the VAT refund from a previous period yet? You can request to reconcile it by sending a letter to your tax office, asking for a payment extension and to offset the refund with VAT from another period.
You can also request to offset the VAT refund for a period with the payroll taxes that you have to pay for the same period. To do this, use the form 'Request Payroll Tax Offset with VAT Refund' from the belastingdienst.nl website.
Correcting VAT Declaration
Did you make a mistake in your VAT declaration? And is it an amount of €1,000 or less? In that case, you can offset this amount yourself in your next declaration.
Did you declare more than € 1,000 too much or too little VAT in your tax return? If so, report this using the 'Supplementary VAT' form. You can find this form on belastingdienst.nl when you log in to Inloggen voor ondernemers. You can also submit a supplementary return using your own tax return or accounting software, or have it done by a tax intermediary.
Objection to Payment on Your Declaration
You have the right to dispute the amount you declared and paid. To ensure your objection is considered timely, you must file it within 6 weeks of the payment date.
Disagreeing with Your Refund Decision
If you disagree with your refund decision, you may file an objection. Your objection will be deemed timely if submitted within 6 weeks from the date of the refund decision.
Objection to Additional Assessment
If you do not agree with your additional assessment, you have the right to file an objection. Your objection will be considered timely if submitted within 6 weeks from the date of the decision.
How to File an Objection
You can file an objection digitally against a back-taxed assessment, decision, or fine for non-compliance with obligations for intra-community transactions. The objection form for turnover tax is available on belastingdienst.nl. Log in to "Inloggen voor ondernemers" to access the form.
Updating Information
Has your business information changed? Please inform the Chamber of Commerce (CoC) so they can update your details with us.
If your organization is not registered with the Chamber of Commerce, notify your tax office of any changes. This can be done by writing a letter that includes the following information:
Your VAT number
For changes in name and address details:
The accurate name and address information
The specific modification (e.g., changing the company address or legal form)
The effective date of the change
In case of company termination:
The date of termination
The small entrepreneurs scheme (question 5d) Revised Text
Implementation of New Small Entrepreneurs Scheme (KOR)
As of January 1st, 2020, a new small entrepreneurs scheme (KOR) has been introduced. If you need to file declarations for periods before this date, you must enter the amount you are entitled to according to the KOR in question 5d. However, from January 1st, 2020, you are no longer permitted to use question 5d for periods after this date. For more information about the KOR, visit belastingdienst.nl/kor.
Attachments
If you need to include a document with your submission, please make a copy and retain the original for your records. Ensure that each attachment includes your name, reference number, and VAT number, which can be found on the front page of the tax return form.
Reporting Fraud
As a business owner, you might unintentionally become involved in VAT carousel fraud. This type of fraud happens when a business does not pay VAT to the authorities but still charges it to you, potentially causing negative consequences for you. Usually, you can deduct the VAT you pay on your purchases and expenses as input tax. However, if you were aware or should have been aware of your involvement in VAT carousel fraud, this deduction can be denied.
If you suspect involvement in VAT carousel fraud, report it to the Tax Information Line at 0800 - 0543. Examples of VAT carousel fraud can be found on the tax authorities’ website at belastingdienst.nl.
Your next VAT return Payment and Submission Information
Payment Instructions
Important! For the payment of your digital declaration, you will not receive a tax assessment. Ensure timely payment by transferring the amount to the following account:
Account Number: NL86 INGB 0002 4455 88
BIC Code: INGBNL2A
Account Name: Tax Authorities, Apeldoorn
Always include the payment reference when making the payment.
Timely Submission of VAT Returns
We will inform you about the submission deadlines for your VAT return. It's your responsibility to ensure timely submission and payment.
Annual Notification: Before the end of the first period each year, you will receive a notification letter. Keep this letter safe as it contains all the periods you need to file a tax return, the deadlines for submission and payment, and the payment references. If the period changes, a new letter will be sent to you.
Digital Declaration: After the designated period, we will prepare the digital declaration for you. You can view this on belastingdienst.nl by logging in to "Inloggen voor ondernemers." Here, you will also find the deadline for submission and payment, as well as the payment reference for the period.
Managing Deadlines
You can manage your submission deadlines in the following ways:
Mark Your Calendar: Note all submission deadlines and mark them in your calendar. A list of submission and payment deadlines can be found on belastingdienst.nl/btwoptijd.
Tax-Alerts: Utilize the House of Companies Tax-Alerts or our Compliance Calendar to receive notifications on your tablet or smartphone when it's time for your VAT declaration. You can also use the app to look up your payment reference number.
Visiting the Tax Office
Appointments are necessary for visits to the tax office.
Inquiries about VAT: More information can be found at belastingdienst.nl/btw.
Personal Appointments: To have a personal conversation, make an appointment through the BelastingTelefoon: 0800 - 0543.
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