Five checks before you file your VAT return
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
Five checks before filing catch most VAT errors: reconcile turnover with your invoices, find missing purchase receipts, check reverse charge in 4a and 4b, review the rates and compare with your previous return.
- The invoice date determines which period an invoice belongs to, not when the client pays.
- Payments on your bank account without a matching receipt are VAT you fail to reclaim, and that is money straight away.
- Boxes 4a and 4b are skipped most often, while every service from a foreign supplier belongs there.
- An amount that halves or doubles versus last quarter without a clear reason is nearly always a booking error.
Most VAT mistakes are not complicated tax questions but simple things: an invoice not yet entered, a receipt booked twice, a reverse charged invoice nobody declared. Each one costs time to fix later and sometimes interest. So run these five checks before filing. Ten minutes of work, and your return adds up.
1. Reconcile your turnover with your invoices
Add up the invoices you sent in the period and put that next to boxes 1a and 1b of your return. If it differs, an invoice is missing or booked twice. Watch the last days of the quarter especially: an invoice dated 30 September belongs in the third quarter, even if it is only paid in October. The invoice date determines the period, not the payment.
2. Check your bank account for missing receipts
Scan your business account for payments without a matching receipt. Every payment with no invoice attached is VAT you are not reclaiming, and that is money straight away. For payments to foreign parties, check at the same time whether the VAT should have been reverse charged.
3. Check reverse charged VAT in boxes 4a and 4b
This is the most skipped box in the whole return. Every service you buy from foreign suppliers belongs here: software subscriptions, advertising, hosting, AI tools. If you do not declare them, you also miss the deduction in box 5b and your return does not add up, even though you pay nothing on balance.
If you work in construction the same applies in reverse: as a subcontractor you reverse charge the VAT to the main contractor. See reverse charge in construction.
4. Check that the rates are right
If you book to fixed ledger accounts, a wrong rate slips in easily. Regular suspects: hotel stays have been at 21% since 2026, books and trade journals at 9%, and bank charges carry no VAT at all. Sort your purchase ledger by rate and the outliers stand out immediately.
5. Compare with your previous return
Put this period's return next to the previous one. An amount that suddenly halves or doubles without a reason you can name is nearly always a booking error. This check takes thirty seconds and catches exactly what the other four miss.
Worked example: what the comparison catches
- Last quarter, box 5b
- € 1,240
- This quarter, box 5b
- € 310
- Explanation?
- No large purchase and no dropped costs
- Cause
- Two months of purchase receipts not yet entered
Result: You enter the missing receipts and file a correct return. Without this check you would have left € 930 of VAT unclaimed, recoverable only through a later correction.
Frequently asked questions
How far ahead should I do this?
Plan it a week before the deadline. That leaves time to request a missing invoice without running into the deadline.
What if I find a mistake after filing?
Up to € 1,000 you process it in your next return; above that you file a supplement. See correcting a VAT return.
Do I need this if I had no turnover?
Yes. A nil return still has to be filed, and that is exactly when you want to be sure you are not missing deductible input VAT.
Does accounting software not just handle this?
Software adds up what is in it, but cannot see what is missing. Checks 2 and 3 stay manual, even with a bank feed.
Sources
- Filing your VAT return on timeBelastingdienst · belastingdienst.nl
- Correcting a VAT returnBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
