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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 or corporate income tax return
You can only amend an income tax return or corporate income tax return if you have not yet received a final assessment from the Tax and Customs Administration. Simply modify your old return and send in the new version. Have you already received a final assessment? If so, you can only pass on a change with the online objection form. You can find this in the secure part of belastingdienst.nl (in Dutch).
Do you think the final assessment is too low? For instance, because your income was higher? If so, you can request an additional assessment in writing.
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. But if you make use of the Small Businesses Scheme (KOR), the threshold of €1,000 does not apply to you. If you are making use of the KOR, and need to adjust your VAT return, you can file a so-called ‘Suppletie-formulier’, to be found on the secure part of the Dutch Tax and Customs Administration website (under ‘Overige formulieren’, in Dutch).