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

• Explanatory notes to the VAT return - Issued on paper (Toelichting btw-aangifte - Op papier uitgereikt)

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