Adjusting your tax return

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Netherlands Tax Administration, Belastingdienst
Netherlands Tax Administration, Belastingdienst

Did you forget to fill in something in your tax return? You can often amend your return and resubmit it. Find out what you can adjust in income tax, corporate income tax, corporate income tax (VAT), and payroll taxes.

This information is for entrepreneurs who have to file tax returns in the Netherlands. To find out if you have to submit tax returns, and which ones, please check the business part of the Netherlands Tax Administration website.

Adjusting your income tax return

You can amend your income tax return yourself up to 5 years after the fiscal year in which your received the assessment. This still applies if you have received a final assessment. You adjust your old tax return, save the changes, and submit it again. Read on how you can adjust your tax return (in Dutch).

Adjusting your corporate income tax return

You can only amend your corporate income tax return (vpb) if you have not yet received a final assessment from the Tax Administration. Simply modify the tax return sent in early, save the changes, and submit in the tax return again.

Have you already received a final assessment? If so, you have 2 options.

  • You can pass on a change by lodging an objection. You can do so by filling out the objection form (bezwaarformulier) you will find under 'Overige formulieren' in Mijn Belastingdienst Zakelijk (in Dutch).
  • Do you think the final assessment is too low? For instance, because your income was actually higher? If so, you send a letter to your local Tax Administration office. In the letter, you outline what you want to adjust and you request an additional follow-up assessment.

Adjusting your VAT return

Have you reported too much or too little VAT in the past 5 years? If so, you can only adjust the VAT return digitally by submitting a supplementary VAT return. You can do so:

Are you receiving a refund of €1,000 or less, or do you have to pay €1,000 or less? You are allowed to offset that amount in your next VAT return. Process the corrections in the correct sections of the return. Bear in mind that you will then not receive a refund decision or additional tax assessment.

Please note: This correction limit of €1,000 does not apply to corrections to the old small businesses scheme (KOR). You always make this correction via a suppletion. You can apply or adjust the old KOR in the section 'Vermindering volgens de kleineondernemersregeling' ('Reduction under the small businesses scheme').

Adjusting your payroll tax return

Is your tax return for payroll taxes incorrect or incomplete? If so, you will always have to adjust your tax return. You can find out how to do this at 'Welke gegevens moet u corrigeren en wanneer?' in the Tax Administration Handboek Loonheffingen (in Dutch).

Questions relating to this article?

Please contact the Netherlands Tax Administration, Belastingdienst