VAT Supplementary Return¶
A VAT Supplementary Return (VAT correction) is used to correct a VAT return that has already been submitted to the tax authorities. If errors, omissions, or late transactions are discovered after a VAT return has been finalized, a supplementary return allows these corrections to be reported properly.
Common reasons for submitting a supplementary return include:
Incorrect amounts entered in the original VAT return.
Incorrect VAT rates applied to transactions.
Missing sales or purchase invoices.
Transactions that were not recorded before the original return was submitted.
Submitting a supplementary return helps ensure that your VAT reporting remains accurate and up to date, while reducing the risk of penalties or compliance issues.
More information about correcting VAT returns can be found on the website of the Tax and Customs Administration under Correcting a VAT Return.
Including Historical Invoices in the Next VAT Return¶
Although a formal VAT supplementary return must ultimately be submitted to the tax authorities, CURQ provides functionality to include historical invoices in a subsequent VAT return.
This is useful when:
An invoice is received after a VAT period has already been finalized.
A supplier sends an invoice late.
Transactions are discovered after the VAT return has been submitted.
Additional invoices are posted with dates belonging to a previously closed VAT period.
Instead of modifying a finalized VAT return, CURQ allows these transactions to be included in the next VAT return period.
Example Scenario¶
Consider the following situation:
The January 2024 VAT Return has already been finalized.
The next reporting period is February 2024.
After finalizing the January return, additional invoices dated January 2024 are entered into the system.
In this case, the historical invoices can be included in the VAT return for February 2024.
Creating the VAT Return¶
Navigate to:
Accounting → Reports → NL BTW Statement
Create a VAT return for the current reporting period (for example, February 2024).
Retrieving Historical Transactions¶
After creating the VAT return:
Click Update to calculate the VAT declaration.
Open the Historical Undeclared Transactions (Past Undeclared Moves) tab.
This tab displays transactions that were recorded after the previous VAT return was finalized and therefore have not yet been included in any VAT declaration.
Including Historical Invoices¶
CURQ provides several options for handling historical transactions.
Include All Transactions¶
Use the Include All Transactions button to add all eligible historical invoices to the current VAT return.
Include Individual Transactions¶
If only specific invoices should be included:
Review the list of historical transactions.
Click Add Transaction next to the required invoice.
Remove Transactions¶
If an invoice was added by mistake, it can be removed from the VAT return directly from the same screen.
Using the From Date Filter¶
The From Date field determines from which date CURQ should search for historical undeclared transactions. Adjust this date if necessary to control which historical invoices are displayed.
Updating the VAT Return¶
After selecting the transactions to include:
Return to the main VAT Return tab.
Click Update again.
CURQ recalculates the VAT declaration and includes the selected historical invoices in the totals. The VAT boxes will now reflect both the current period transactions and the selected historical adjustments.
Reviewing and Submitting the Return¶
Before submission:
Review the updated VAT figures.
Verify the underlying transactions using the available drill-down options.
Confirm that all required historical invoices have been included.
Once verified:
Submit the VAT return to the tax authorities through the appropriate tax portal.
Return to CURQ.
Mark the VAT return as Submitted and then Final when the process has been completed.