How to check your VAT overview, digitally submit your return to the Tax Authorities, and correct an error with a supplementary return.
All sales invoices for the period have been sent, not just drafts.
All purchase invoices and receipts for the period have been entered.
Your bank transactions have been reconciled, so there are no duplicate entries.
Go to VAT and select the correct period (month, quarter, or year).
Review the categories: turnover per rate, reverse-charged VAT, EU deliveries, and input tax.
Click on an amount to see which invoices it consists of.
Check whether the amount to be paid or received matches your expectation.
Do you supply goods or services to businesses in other EU countries? Then an ICP declaration (Intra-Community Transactions) is required. This is located next to the VAT overview and is populated with the same data.
You submit the return digitally to the Tax Authorities. After submission, you will see the status and can save the confirmation of receipt in your administration. The deadline is the last day of the month following the period; payment must be made by the same date.
If you find a forgotten receipt or invoice after submitting, you correct it with a supplementary return. For a difference below the threshold set by the Tax Authorities, you may include it in the next return.
I fall under the KOR (Small Businesses Scheme) — do I still need to file a return?
With the Small Businesses Scheme, you do not charge VAT and, in principle, do not file a VAT return. You also cannot reclaim input tax. If you do receive an invitation to file a return, you must submit it.
Why does my VAT differ from my bank balance?
VAT follows the invoice date, not the payment date. An invoice you sent in March and which is paid in April falls into the first quarter.
