Submit a supplementary VAT declaration for a period

A monthly or quarterly VAT supplementation is a correction on a previously submitted declaration for a time frame in the current financial year. You must submit a VAT supplementation to the tax authority if the balance of the VAT corrections is above the threshold value of €1.000,00 (VAT to be paid or refunded).

Profit automatically adds a VAT supplementation if the balance of the VAT corrections within a time frame exceeds the threshold value of €1,000. This happens as soon as you add a 'regular' new VAT/ICP declaration. Here the VAT amount is leading for Profit as the criterion for the creation of a supplementary declaration (not the full invoice amount).

After checking the supplementary declaration(s), you finalise it. When you finalise the regular declaration, Profit also finalises the supplementary declaration(s).

You can send the VAT supplementary declarations for periods as from 2014 manually or electronically to the Tax Authority via 'Digipoort'. You determine yourself when this supplementary declaration is submitted. Do not wait too long with the supplementary declaration because the tax authority may charge interest on the amount owed. For further information, please contact the tax authority.

Note:

• The tax authority allows you to correct a contiguous range of time frames using one supplementary declaration. For example: you are about to submit the VAT declaration for the 3rd quarter of the current year. If at that point there are corrections to both the 1st and 2nd quarter of the current year, the tax authority allows you to create one supplementary declaration that covers the period from 1 January through 30 June of the current year. However, Profit does not support this. Profit can only create a VAT supplementary declaration per time frame; a supplementary declaration for a contiguous range of times frame is not possible.
• The 'kleineondernemingsregeling' cannot be applied in a supplementary declaration. This is possible in a regular declaration.

To submit a supplementary VAT declaration for a period:

1. Go to: Financial / VAT/ICP / VAT/ICP-declaration.
2. Click on: New.
3. Click on: Next.
4. Click on: Finish.

   In addition to the VAT declaration and, if applicable, the ICP declaration, you now see a separate line for the monthly or quarterly supplementation(s)

5. Open the VAT supplementation and check it.
6. Click on the action: Print.

   If the supplementation is correct and complete, finalise it.

7. You can finalise the supplementation separately after selecting the line in question. If you create a supplementary declaration at the same time as the regular VAT declaration, you must finalise both at the same time by finalising the regular VAT declaration.
8. Submit the monthly or quarterly supplementation manually or electronically to the Tax Authority in the same way as the periodic VAT/ICP declaration.

   If you submit the supplementary declaration manually then print it in Profit and then complete it on the website of the Tax Authority, or you can download the supplementary VAT form with the explanation and submit it on paper. In that case, send the completed form by regular mail to the tax authority.

   If you submit the supplementary declaration manually then print it in Profit and then complete it on the website of the Tax Authority, or you can download the supplementary VAT form with the explanation and submit it on paper. In that case, send the completed form by regular mail to the tax authority.

A supplementary declaration cannot be paid automatically; it must be paid manually and you must create a purchase entry yourself. Profit does not generate a payment reference for a supplementary declaration.

Do not make a manual payment until you receive the assessment from the Tax Authority; sometimes the amount to pay is more than the declaration amount because you may still have to pay a fine or tax interest. In case of a supplementation, the tax authority explicitly requests that you not initiate payment of the amount yourself. The tax authority can also settle the supplementary amounts with other amounts to be paid or received.