An advisor who knows that his customer has paid too little VAT must ensure that a VAT supplement is made. This must be done as soon as it becomes known or should have been known that too little VAT has been paid. Case law is regularly published on fines imposed for not reporting a VAT debt. This was also the case for a recent judgment of the Amsterdam Court of Appeal, in which a fine is imposed on an advisor who knew that his customer had paid too little VAT, but did nothing about it.
Source: Our contributor – Van Vilsteren BTW Advies
