What is VAT correction (suppletie)? Meaning and explanation

If an earlier VAT return turns out to be wrong, the route depends on the amount. A correction of up to 1,000 euros may be included in the next return, in the box where the amount normally belongs. Above 1,000 euros, the business is obliged to file a correction using the form in Mijn Belastingdienst Zakelijk. Since 1 January 2025 this must be done within 8 weeks of discovering the error. Corrections are possible up to and including 5 years after the year they relate to; a period in 2024 can therefore be corrected until the end of 2029.

For a firm, corrections often arise from the year-end close: when the annual accounts are prepared, invoices turn out to have been missed, booked twice or processed with the wrong VAT code. A correction can be filed per period or for a whole year. Correcting late, or waiting until the Tax Administration finds the error itself, risks a penalty and tax interest. The better VAT is checked during the year, the smaller the chance of a correction afterwards.

Autoboeker does not file corrections. It helps prevent errors before they reach a return, with checks for missing VAT, deviating VAT codes and deviating VAT amounts, recalculation of subtotal, VAT and total, and flagging of duplicate invoices. For Exact Online, the VAT analysis per administration and period gives insight into the VAT position.