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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 Dutch Tax and Customs 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 Belastingdienst.nl 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 and Customs Administration. Simply modify the tax return sent in earlies, 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? If so, you can only adjust the VAT return digitally by submitting a supplementary VAT return. You can do so:
- online, using the secure part of the belastingdienst.nl website (formerly login for entrepreneurs; in Dutch only)
- using your own software
- using your tax advisor’s software
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.
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 (in Dutch) in the Tax Administration Handboek Loonheffingen.