Correcting VAT report from earlier period

If you discover an error that affects the VAT report of the previous period, this must be reported to Belastingdienst. Depending on which conditions that apply, a VAT supplement must be submitted. The rules for submitting this so-called supplement can be found at Belastingdienst's website.

Please note that it is possible to create and submit a VAT supplement in Visma eAccounting Standaard. However, this is only possible if the deviation is a date deviation.

There are two different scenarios which determine how to correct the VAT from an earlier period. These scenarios are described below.

If the difference in VAT between the first incorrect VAT report and the second correct VAT report is less than 1000 euro – to be either paid or received - it is possible to include this difference in the VAT report for next period. In this case, you are not obliged to submit a VAT supplement to Belastingdienst. In case you still want to submit a VAT supplement, follow the steps in scenario B below.

The VAT report for the previous period is incorrect and was sent to Belastingdienst, but the VAT period has expired.

  1. Go to Accounting - VAT report.
  2. Open the menu next to the New VAT report button in the top right corner by selecting the arrow.
  3. Select New VAT supplement report from the menu that opens.
  4. Choose which month or months you want to create the VAT supplement report for.

Please note that the VAT supplement report can only be used when there are date deviations for months or periods belonging to the same financial year as the already submitted VAT report.

  1. Select Post to ledger.
  2. Select the VAT supplement from the menu and choose Send to send it to Belastingdienst.

Please read more in the topic Create VAT supplement report.

Please note that you can only send VAT supplement reports to the Belastingdienst if you have selected the option Send VAT report to the Tax Agency under Settings - Company settings and the Accounting settings tab. Once the VAT supplement report has been received by the Belastingdienst, you will get a notification.

Change of VAT period

VAT reports that have already been registered are not affected if you change the setting. If you have started a new VAT report and then want to change the VAT period setting, you must first close the New VAT report window. Change the setting under Settings - Company settings, the tab Accounting settings and then create the VAT report from scratch to ensure the changes are included in the new report.

Related topics

Create manual journal entry
Create VAT supplement report
VAT report deviations