VAT supplementation now within eight weeks

The Year End Decision (Eindejaarsbesluit) 2024 introduced a clear deadline for making a VAT supplement. A trader who finds that too little VAT has been paid must now submit a VAT supplement within eight weeks of this finding. Previously, the requirement was for a ‘as soon as possible’ replenishment; as of 1 January 2025, an eight-week deadline will apply for this. In this post, we inform you about this deadline and the consequences for practice.