Time is running out for filing supplementary declaration if error detected before 2025

Did you discover an error in your 2024 VAT returns before 1 January 2025? You must then file a supplementary declaration. From 1 January 2025, you must file this supplementary declaration as soon as possible, but at the latest within 8 weeks after you discovered the error. After this deadline, the Tax Administration may impose a penalty on you. Did you discover an error at the end of last year? Then this 8-week period started to run on 1 January 2025 and you must therefore have filed the supplementary declaration by 26 February 2025 to avoid a penalty.
In addition to the 8-week deadline, it is still important for filing a supplementary declaration that you must file it before you know or should reasonably suspect that the inspector knows or will know about the error in question.

Tip
You may offset amounts up to € 1,000 in the next VAT return. You therefore do not need to file a supplementary declaration for this.