As of 1 January 2025, taxpayers in the Netherlands are required to submit supplementary VAT returns ("btw suppletie") 'within eight weeks' of identifying an error in their original VAT returns, and before they knew or reasonably suspected that the Dutch tax authorities (DTA) were aware or would become aware of the error. The eight-weeks term is a change to the previous rule, which required taxpayers to submit supplementary VAT returns 'as soon as possible', and before they knew or reasonably suspected that the DTA were aware or would become aware of the error.
