{"id":15039,"date":"2022-05-24T10:23:00","date_gmt":"2022-05-24T10:23:00","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/what-is-a-tax-return-adjustment\/"},"modified":"2024-02-08T09:55:39","modified_gmt":"2024-02-08T09:55:39","slug":"what-is-a-tax-return-adjustment","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/what-is-a-tax-return-adjustment\/","title":{"rendered":"What is a tax return adjustment?"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"What is a tax return adjustment?\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-300x194.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-1024x661.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-768x496.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-1536x992.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/KdB-correctie-suppletie-3-2048x1323.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">What is a tax return adjustment?<\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">24 May 2023 &#8211; reading time: 3 minutes<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>If you\u2019re an entrepreneur, you will most likely have to file a turnover tax return, or VAT return. So you do your best to keep your business administration as accurate as possible. But it\u2019s always possible to overlook a receipt or invoice. If you discover something that you should\u2019ve declared but accidentally didn\u2019t, you need to correct the initial declaration. This is done by filing a tax return adjustment.<\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>When to use a tax return adjustment?<\/strong><br \/>\nWhen you\u2019ve paid too little or too much VAT, the Dutch Tax and Customs Administration wants you to correct this. You\u2019re obliged to do so if a mistake was made in a VAT return of the past 5 years. If you don\u2019t correct it, the tax authorities can impose a fine. You can file a tax return adjustment for turnover tax using the declaration portal of <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/ondernemers\/content\/uitloggen\" rel=\"noopener\" target=\"_blank\">Mijn Belastingdienst Zakelijk<\/a>. You can adjust either a specific period or an entire tax year. But how do you choose between those 2 options?<\/p>\n<p><strong>Tax return adjustment over a specific period <\/strong><br \/>\nBeing the good entrepreneur that you are, you submitted your VAT return for Q1 before the deadline. But a few days later, you discover that you forgot to include an invoice you sent out; meaning that you\u2019ve paid too little VAT in Q1. In this case, you fill in the period to which the adjustment pertains and the correct amounts on your tax return adjustment. The adjustment form looks the same as the form for filing a VAT return. Make sure you fill in all the boxes as the tax return adjustment will replace the original VAT return.<\/p>\n<p><strong>Tax return adjustment over an entire year <\/strong><br \/>\nEvery quarter, you\u2019ve neatly submitted everything in the correct time period. However, when the annual accounts are drawn up there appears to be a difference. This doesn\u2019t mean you have to go through every separate period to find the error and submit a tax return adjustment over that period. Instead, you submit a tax return adjustment with the correct amounts for the entire financial year.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-right-block block\">\n    <div class=\"container\">\n        <div class=\"row flex-column-reverse flex-md-row\">\n\n            <!-- Text -->\n            <div class=\"text-image-right-block__text-wrapper rich-text col-12 offset-lg-1 col-md-6 col-lg-4 offset-xl-2 col-xl-3\">\n\n                <p><strong>Correcting without tax return adjustment<\/strong><br \/>\nShould you come across a number of receipts or invoices of small amounts in the following quarter, that you\u2019ve forgotten to file and with a difference of less than \u20ac1,000 compared to the submitted declaration, then the Dutch Tax and Customs Administration allows you to amend this in the following period. It is therefore not necessary to submit a tax return adjustment, but you include the amounts in the next VAT return.<\/p>\n\n                            <\/div>\n\n            <div class=\"text-image-right-block__image-wrapper col-12 offset-md-0 col-md-6 offset-lg-1 mb-4 mb-md-0\">\n\n                                    <!-- Image -->\n                    <div class=\"w-100 text-image-left-block__image-container\">\n                        <img decoding=\"async\" loading=\"lazy\"\n                             class=\"image d-block w-100\"\n                             alt=\"What is a tax return adjustment?\"\n                             src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-scaled.jpg\"\n                             srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-1024x683.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-768x512.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-1536x1024.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kelly-sikkema-io0ZLYbu31s-unsplash-3-2048x1365.jpg 2048w\"\n                             sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                        <div class=\"rotated-label\">\n                            <label><\/label>\n                        <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>Additional tax assessment and interest<\/strong><br \/>\nIf you\u2019ve paid too little turnover tax and submit a tax return adjustment, you\u2019ll receive an additional assessment from the tax authorities. Interest will probably also be charged on the amount to be paid. You don\u2019t have to pay this interest if you submit the turnover tax supplement within 3 months after the end of the year. It\u2019s therefore important to submit a tax return adjustment as soon as you discover an error.<\/p>\n<p>Do you have a bookkeeper? Then he or she will of course take care of the handling of the tax return adjustment for you. In that case it\u2019s not necessary to do this yourself.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>If you\u2019re an entrepreneur, you will most likely have to file a turnover tax return, or VAT return. So you do your best to keep your business administration as accurate as possible. But it\u2019s always possible to overlook a receipt or invoice. If you discover something that you should\u2019ve declared but accidentally didn\u2019t, you need to correct the initial declaration. This is done by filing a tax return adjustment.<\/p>\n","protected":false},"author":8,"featured_media":19402,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-15039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is a tax return adjustment? - Kees de Boekhouder<\/title>\n<meta name=\"description\" content=\"Correcting tax returns: If you missed declaring something, file a tax return adjustment for accuracy in business administration.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is a tax return adjustment? 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