Review your books and prepare returns

Scope of support

Postings and the VAT report use invoice-based accounting and the supported Dutch VAT routes. Payment therefore usually does not determine the VAT period. Cash accounting and special schemes are not automatically supported. First establish which rules apply to your business and transaction.

The app validates input and flags possible discrepancies. A clear report does not prove that every transaction or tax choice is correct. You file VAT, supplementary returns and EC Sales Lists yourself. OSS/IOSS and margin schemes are unsupported; issuing invoices and quotes using them is blocked. Historical entries remain available for review.

VAT profile, KOR and deduction

From VAT, open VAT profile and deduction. Record standard taxable, mixed, exempt or KOR with the actual effective date and evidence. This records your circumstances; it does not register or deregister you with the Tax Administration. Earlier invoices and postings are not automatically rewritten.

The Dutch KOR has an annual turnover limit of EUR 20,000. Participants generally do not charge VAT or deduct input VAT. Reverse-charged foreign purchases can still require an incidental return. Assess turnover under the KOR rules, including activity outside UurKlus. The app uses a conservative limit check for ordinary Dutch situations; if the limit is exceeded, the entire transaction crossing it must be assessed and taxed. The app does not deregister you. EU-KOR and special cross-border situations are outside this support.

For expenses, select the actual use: taxable, exempt, mixed or non-deductible. A business purpose does not always permit deduction. Support partial deduction with evidence and review changes annually. A supplier credit may need a link to its original expense to reverse the original deduction; record its allocation against the open invoice separately.

Review and record a VAT return

Under Reports > VAT, set your actual filing frequency and first unfiled period. Review tax dates, missing documents, unpaid suppliers and any annual review. The app cannot read which returns you filed with the Tax Administration. An internal report for a custom date range is not automatically a filing period.

The report shows accounting amounts and rounded filing amounts per box. Declare VAT due on sales and reverse charges and deduct only permitted input VAT in 5b. Exempt turnover and foreign local VAT fall outside the ordinary Dutch boxes. Also check that source data, corrections and the period are complete.

File the return yourself. Only afterwards record the matching report and actual submission date in UurKlus and retain the external confirmation. The app saves a snapshot; this is not a submission or Tax Administration receipt. Reconcile different or missing historical returns separately.

Historical errors and reconciliation

Open Fiscal review from VAT. Signals help locate old VAT routes, missing tax dates and incomplete evidence. Record your assessment and supporting documents; a signal is not automatically a tax error. If the source changes later, a new review may be required.

Use Reconciliation for a recorded return to compare the original report with the current books. If the change is already posted, start a correction case from that reconciliation without a new journal entry. Check earlier manual corrections and supplementary returns. Without a reliable old return, UurKlus cannot reconstruct what was actually submitted.

Distinguish a current tax event from an error in a filed return. For that error, assess related differences together. Up to EUR 1,000 VAT difference goes in the next return; above that, file a supplementary return as soon as possible and within 8 weeks of discovery. Enter the corrected return figures externally, not just the differences held in the case. See Correcting a VAT return for deadlines and payment.

Unpaid customers and suppliers

An uncollectible sales invoice can give entitlement to reclaim VAT when non-payment is certain, and at the latest one year after the agreed due date. The Tax Administration instructs you to reduce both turnover and VAT in the original box 1a or 1b. In UurKlus, use Write off as uncollectible and Register late payment for a later receipt. The receipt restores the corresponding VAT in its receipt period. For a filed return, also assess the correction route.

On purchases, previously deducted VAT must be repaid when you ultimately do not pay, receive a refund, or remain unpaid one year after the due date. Under Expenses > Unpaid suppliers, record dates, payments and credit allocations. Review the proposal and complete its linked correction case; a proposal alone does not post anything. Later payment can permit deduction again. The VAT adjustment does not write off the debt itself.

EC Sales Lists, OSS and foreign VAT

Under VAT > ICP and OSS, prepare ordinary EC Sales Lists in euros for one Dutch business: monthly or for an eligible calendar quarter. Check VAT IDs in VIES, transport evidence for goods, external turnover and reconciliation with box 3b yourself. The quarterly test considers the EUR 50,000 goods limit in the current and preceding four quarters. The app checks only known postings; statutory transition periods, annual declarations with permission and special situations are handled externally.

Review current supplies and corrections to previously recorded periods. File externally, then record actual amounts, date and evidence. Reviewing an empty period does not record a filed nil declaration. A JSON export is an internal case file. OSS/IOSS requires separate declarations and records that UurKlus does not provide; its historical OSS report is not a submission-ready declaration.

Foreign local VAT does not belong in Dutch input VAT. The foreign VAT report and XML export are only preparation, without validation of local deduction rules, currencies, minimum amounts or attachments. Check the refund route with the Tax Administration; an EU claim must arrive before 1 October of the following year. Exporting submits nothing. Retain evidence and record a received refund separately against the booked receivable.

Annual review, investments and profit

VAT profile and deduction includes an annual review for relevant mixed, exempt and KOR situations, partial deduction and investments. Record the calculation, required processing and evidence before recording the final return period. New source changes can make a review outdated. The app flags issues but does not calculate full pro-rata, private use or multi-year VAT revision.

Keep VAT revision separate from depreciation. Ordinary movable investment goods may require five years of monitoring and immovable property ten, including first use. From 2026, a five-year revision period also applies to qualifying investment services on immovable property costing at least EUR 30,000 excluding VAT and first used from that year. Assess actual use, revision rules and the correct return box; do not automatically put everything in 5b.

Profit and loss, balance sheet and annual overview follow the postings. They are not personal income-tax or corporate-tax returns. Tax profit adjustments, entrepreneur relief, investment allowances and personal circumstances require separate assessment. Assist uses an adjustable income-tax savings scenario with 30% as an example; it is not a tax calculation and does not deduct tax already paid or existing reserves.

Retain and export documents

Keep sent and received invoices in their original form: digitally received invoices stay digital. The usual period is seven years; immovable property and supplies under the Union or Import schemes require ten years. Retain other accounting records and supporting evidence too. Scans must meet Tax Administration requirements before you dispose of paper originals.

Open Document archive from your user menu. Newly saved UBL imports retain the original file; expense attachments and replaced versions remain in the archive. Final invoice PDFs and UBL are retained on issue and reused. Download individual documents or create a ZIP export. The archive remains accessible without a paid subscription while your account exists.

Old missing documents are not automatically recovered. A historical copy generated later is not the original sent file. Review warnings, obtain missing originals and retain external filing confirmations too. A document export is not a full accounting backup. Download accounting records and evidence before deleting an account, and check that your retained copy is complete and readable.