When will you receive an additional fee?
You will receive an additional assessment if you do not submit an entry or if you submit a late entry. Have you declared your tax but not paid VAT too little or too late? You will also receive an additional fee. A further assessment is always accompanied by a fine. The fine is 68 euros for not filing a tax return or being late (declaration failure). A fine for not paying, too little or too late (default) is a minimum of 50 euros and a maximum of 5,500 euros.
Sometimes entrepreneurs think they do not need to file a tax return. However, please note that you must also submit a statement if you:
- You have not charged VAT.
Even if you do not have to pay VAT, you must submit a declaration. This is called a zero statement or zero statement.
- You have set up your business.
It may take a while before the tax authorities have unsubscribed you as an entrepreneur. Do you still receive a message after you have stopped your business that you need to file a tax return? So do it anyway. If you no longer have to pay VAT, you submit a zero return.
- You have not yet received any revenue.
Once you have started your business, you are liable to pay tax. This means that you (usually) have to file a tax return every quarter. You will be notified by the tax authorities of your first revenue statement. You often make this first VAT return on paper.
- You have paid VAT but have not received notification from the tax authorities.
Do you have to pay VAT, but have not received a turnover statement? Then call the Tax Phone.
- You want to make use of the Small Businesses Scheme (KOR).
Because you can only apply for KOR if you have a VAT number, there is always a time between the start of your business and the effective date for KOR. Until you have received confirmation of your participation in KOR, you must submit a revenue statement.
Some goods and services are exempt from VAT. Do you not have to charge VAT on the goods and services you sell? Always check if a turnover statement is ready for you, because if a tax return is ready, you are required to file a tax return.
Note: You must transfer the VAT you owe to the tax authorities to the tax authorities’ account number. You will not be hit.
How do you avoid an extra charge?
You can also avoid further assessments by submitting a revenue statement on time and paying VAT on time. Even if you have no sales yet. Most entrepreneurs have to file a tax return on a quarterly basis. The deadlines for the quarterly statement are:
- April 30 for the first quarter
- July 31 for the second quarter
- October 31 for the third quarter
- January 31 for the fourth quarter
Please note: if your business has a legal form other than a sole proprietorship, you will need eRecognition to file a statement. eRecognition is a kind of DigiD for companies. apply for eRecognition in a timely manner because you can not file a statement without.
Oops, just too late
Did you find out too late that you have not yet filed a VAT return? Then you have up to seven calendar days after the deadline to submit a return. That way you avoid a fine.
What if you get an extra assessment?
It is possible that you will still receive an additional assessment. The tax authorities will then estimate how much VAT you have to pay because it is unknown how much VAT you have collected and paid. As a result, the size of the surcharge is often much higher than the amount you actually have to pay.
If you still file a tax return after the supplementary statement, you do not normally have to pay the full amount. The tax authorities can then adjust the estimated amount to the amount from your tax return. If you have been fined for not filing a tax return (failure to file), you will still have to pay it.
In this check from the Tax Administration, you can read what else you can or should do if you have received an additional assessment depending on your situation.
Can you object to a sales tax?
Do you think that you have received a turnover tax in error? Then check with the Tax Assessment Assessment of the Tax Authorities whether it is correct. In extreme cases, for example if you are hospitalized, you can object. You can do this with the form ‘Returnable tax objection’ via Mijn Belastingdienst Zakelijk.