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Filing a supplementary VAT return: correcting an error
Written by Ilias3 min read
Everyone occasionally makes a mistake in their VAT return: a forgotten invoice, a wrong amount entered. As soon as you discover that, you must correct it with a supplementary return (suppletie). That's no reason to panic, but it is something you must do in time. This article explains when and how to file a suppletie.
What is a suppletie?
A suppletie is a correction to a previously submitted VAT return. If you later notice that you declared too much or too little VAT, you fix that with a suppletie. You're obliged to do this as soon as you discover the error; it's not an optional choice.
When must you file a suppletie?
You file a suppletie as soon as you discover an error about an earlier period. For a small amount you may sometimes include the correction in your next regular return. For larger amounts you file a separate suppletie via the tax authorities' portal. Do this as soon as possible to prevent problems.
What happens with tax interest?
If you remitted too little VAT, the tax authorities can charge tax interest over the period the amount was outstanding. By filing a suppletie quickly, you limit that interest. If instead you get money back because you paid too much, you receive the difference.
How do you avoid supplementary returns?
The best way to avoid supplementary returns is tidy bookkeeping and calmly checking your return before submitting it. Bookkeeping software that processes your invoices automatically reduces the chance of errors. Still, a suppletie is sometimes necessary, and that's completely normal.
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.
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