Obligations in connection with your 1st VAT return

If you file a VAT return for the first time and we send you a paper VAT return form for this, you must enclose all original invoices.

If we inspect your tax return then we may request the following documents:

  • copies of invoices that you have issued
  • original invoices for purchases and costs
  • import documents

We are able to correct tax returns up to 5 years after the end of a tax year by imposing an additional tax assessment.

Explanatory notes relating to the tax return issued on paper

The explanatory notes are available in Dutch, English and German.

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.