Process of filing tax return (main topics - for entrepreneurs)
- Process of filing digital tax returns (key questions - for entrepreneurs)

VAT returns and intra-Community transactions declarations (entrepreneurs)

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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.

Please note!

A number of issues still need to be dealt with by the submission of hardcopy information:

The digital VAT return does not include fields for extraordinary refunds. Applications for a VAT refund can be submitted solely by means of a letter to your tax office.
Enclosing the specifications and a calculation or recalculation of the VAT due will speed the processing of your application. In addition, include an explicit statement of the period to which the application relates.
You cannot give notification of changes in your details in your digital VAT return. You must give notification of changes in your details, such as a change in your address, in a letter to your tax office. Transmit or modify your account? Please read our page Submitting or changing an account number (under the heading: You are an entrepreneur).

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