You will receive an additional assessment for VAT (naheffingsaanslag omzetbelasting). Depending on the period, you can see whether it concerns a specific VAT return or a correction to an entire year. There could be several reasons for this.
- The most common situation is the annual correction. Your Bookies used a sales tax supplement to correct your VAT returns for that year. In most cases this concerns private use of business resources. We usually do this when filing your income tax return and drawing up your annual accounts. It may therefore turn out that you had not declared certain expenses or had declared them incorrectly. In all those cases, you pay back part of the VAT. We will report this in the draft version of the income tax return.
- No VAT return has been filed (month/quarter/year). In that case it says: VAT according to Estimate in combination with a Fine for failure to file a declaration (in Dutch: Btw volgens Schatting / Boete voor niet doen van aangifte)
- You have not paid the sales tax due. In that case it says: Fine for non-paying (in Dutch: Boete voor niet-betalen)
- An incorrect return had previously been submitted and this has been corrected
This is not a standard fine, as entrepreneurs sometimes think, but in most cases simply VAT that you have not previously paid or have received too much back throughout the year.
