It is possible that VAT entrepreneurs will receive an (additonal) tax assessment in December 2020 with a date in January 2021. The tax authorities indicate that these tax assessments must not be paid until 2021. This is because a payment in 2020 in the systems at the tax authorities may not be correctly processed and the amounts will then be refunded. Always pay the additional tax assessment before the latest payment date stated on the assessment.
Contribution by Van Vilsteren BTW Advies