Correcting a VAT return and filing a VAT suppletion
UurKlus distinguishes current tax entries, small corrections in the first open return, and supplementary returns for earlier periods.
When should you use this?
The EUR 1,000 threshold determines the route.
Process the amount in your next VAT return in the box where it normally belongs. For example: too little input VAT recorded? Add the amount to box 5b Input VAT.
For a VAT difference above EUR 1,000, file a supplementary return as soon as possible and within 8 weeks of discovery. UurKlus retains the correction case; you submit it to the Tax Administration yourself.
How this works in UurKlus
Use the Correct VAT return section in the VAT overview.
- 1 Open Reports > VAT. Record your filing frequency and first unsubmitted period once. Confirm the status using your own filed returns; the app has no connection to the Tax Administration.
- 2 Choose ‘Current tax entry’ for an obligation or deduction not yet booked in an unsubmitted period. Enter the date when it arises; no supplementary-return threshold applies. Choose ‘Correction of an already filed return’ for an earlier return. Include all related year-end changes for the whole year together.
- 3 Enter the earliest discovery date. Adding to or saving the case again does not move that date forward. Any supplementary-return deadline remains visible for drafts too.
- 4 Enter the change in turnover/taxable base and VAT per box, not the new return total. Positive increases the box; negative reduces it. Enter 0 taxable base if only VAT changes. Box 5b needs only VAT; boxes 1e and 3a/3b/3c need only a taxable base. Add another box when needed, for example 4b and 5b for reverse-charged purchases.
- 5 Save a draft, then review its route. Current tax events are posted in their own period, including amounts above EUR 1,000. For errors in filed returns, the combined signed VAT balance determines the route: up to EUR 1,000 to the next open period; above that, a supplementary-return case. EUR 600 plus EUR 600 is EUR 1,200; opposite differences net off. For already posted changes, use Reconciliation to avoid a second journal entry. File externally, then record what was actually submitted. A supplementary-return case holds differences as evidence, not a completed submission form.
What should you do when an expense or invoice is wrong?
Use these simple rules.
Correct source data where needed and use Reconciliation to compare an already filed return with the current books. For a difference already posted, use the route without a new journal entry. Assess related differences together: up to EUR 1,000 in the next return; more than EUR 1,000 by supplementary return as soon as possible and within 8 weeks of discovery.
A draft invoice is not final yet. Simply edit the invoice line before finalizing the invoice.
Correct the final invoice with a credit invoice or additional invoice containing a reference. A new discount is processed on the credit date. If the original return was wrong, assess its correction separately; do not post an existing correction twice.
Then look at the VAT difference. If the difference is EUR 1,000 or less, process it in the next return. If it is more than EUR 1,000, file a VAT suppletion with the Dutch Tax Administration.
Use ‘Book private use’ in the VAT overview for an unsubmitted return. Enter the calculated VAT amount still to be booked and the appropriate offset account. Year-end books on 31 December in the final return of the year, even above € 1,000. On business cessation, use the date the goods transfer to private ownership. A negative amount reduces an earlier booking. The app does not calculate private use automatically; retain your calculation. Already filed? Correct the earlier return in box 1d through the normal correction workflow. Box 1c is for other rates except 0%, not for private use.
Correct VAT where it is normally declared: for example turnover and VAT in 1a or input VAT in 5b. The current balance is 5a minus 5b. The old boxes 5c ‘Reduction’ and 5d ‘Corrections’ are unavailable for new bookings. The current small business scheme is an exemption, not a reduction on the return. Old entries remain in the accounts and are shown separately, outside the regular boxes and their balance. Review the source documents and relevant period to determine the correct treatment. The app does not move these amounts automatically or reconstruct historical return forms.
Filing the suppletion with the Dutch Tax Administration
UurKlus prepares your records; you file the form yourself with the Dutch Tax Administration.
- 1 Log in to Mijn Belastingdienst Zakelijk.
- 2 Go to VAT and choose correction VAT return or VAT suppletion.
- 3 Choose whether you are correcting a specific return period or a full calendar/book year.
- 4 Enter the corrected data per VAT box. Use UurKlus as support, but verify the amounts before submitting.
- 5 Use the net change in VAT payable: reducing input VAT in 5b means more to pay; increasing it means less to pay or a refund. For additional VAT, normally wait for the additional assessment. If the original filing deadline has not passed, pay before the original payment deadline using that period's payment reference. A refund normally results in a refund decision, possibly offset against outstanding tax debts. After actual submission, record the checked date against the supplementary-return case.