VAT returns and intra-Community transactions declarations (entrepreneurs)
You receive a letter from the Tax and Customs Administration which draws attention to the need for you to file a digital VAT return or an intra-Community transactions declaration (ICP declaration). More information is available under Filing VAT return and paying VAT.
Supplementing or amending tax returns
You can supplement or correct a VAT return you have filed via the Internet. You do so using the 'Suppletie omzetbelasting' ('supplementary VAT') form. This form is included in the 'Overige formulieren' ('Other forms') section of the 'Inloggen voor ondernemers ('Entrepreneur login window' - only available in Dutch).
Filing digital ICP declarations via the Internet
The Tax and Customs Administration's Internet site may be less suitable for your digital ICP declarations when your declarations often contain many lines with deliveries, as you complete the declaration by hand. In addition, you can enter no more than a maximum of 100 list lines in each section.
For this reason you will need to file digital ICP declarations containing more than this maximum number of list lines in each section using a software package tailored to the purpose: most software packages are not limited by a maximum number of list lines. Contact your software supplier for more information
Filing VAT returns and ICP declarations via software
Do you file tax returns using tax return or accounts software? You may file your VAT returns and ICP declarations via Standard Business Reporting (SBR) (only available in Dutch). SBR is the standard that must be met when submitting financial information to the authorities.