- The Belastingdienst (Dutch tax authority) is experiencing difficulties processing duplicate VAT declarations.
- To address this issue, the Belastingdienst will implement an additional control measure starting from February 6, 2024.
- Currently, the Belastingdienst checks for duplicate declarations with identical content, but different dates and times.
- If a duplicate declaration with the same declaration reference is identified, the Belastingdienst will not process the subsequent identical declaration.
- From February 2024, the Belastingdienst will expand the control to include duplicate declarations with non-identical content.
- The system will process batches of declarations, with a normal time window of 24 hours.
- If duplicate declarations are found within a batch, the system will record this information.
- The system will then check if the duplicate declarations have identical content.
- If the duplicate declarations do not have identical content, the system will process the content of the last declaration in the batch, using the date and time of the first declaration.
- The Belastingdienst assumes that the content of the last declaration is correct.
- The date and time of the first declaration may be relevant for determining the timeliness of the declaration.
- Any changes to a declaration should be submitted through a supplementary declaration.
Source: taxence.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
