You have received an additional VAT (turnover tax) assessment - what now?

You have received an additional VAT assessment because - for example - you forgot to file a VAT return. The stated amount is an estimate of the VAT stated in the assessment.

You may not have to pay the whole amount: you pay VAT based on the amount of your turnover.

This page lists the most common situations. You will find here:

• how to check whether you have made a payment

• how to check whether you have used the correct payment reference

• how to calculate whether you owe any VAT and how much

• whether and how to object in each situation

• whether and how you can apply for deferral of payment in each situation

• what correspondence you can still expect from us

Click on your situation below:

You have filed your VAT return late, and

• You have no VAT to declare

  You must always file VAT returns, even if you have not charged or been charged any VAT in the time period of the return.

  Follow the steps:

  1. What you need to do now

     File the VAT return via Mijn Belastingdienst Zakelijk and pay the penalty of € 68. For VAT returns for return periods from 1 January 2025, the penalty is € 82. This is a penalty for failing to file a VAT return. Use the payment reference of the additional tax assessment for this purpose.

  2. Determine whether you need to apply for deferred payment

     If you receive the letter ‘Kennisgeving Omzetbelasting Vermindering’ (VAT reduction notification) within 2 weeks of the date of the additional tax assessment, there is no need to apply for deferral.

     If you do you not receive that letter within that time period, send a written application for deferred payment to the Landelijk Incasso Centrum.

  3. All done? Here's what happens next

     Once you have filed the tax return and paid the € 68, you will receive the following 2 letters from us:

     Letter 1: 'Mededeling Omzetbelasting' (turnover tax notice)

     In this letter, we confirm that you have paid the penalty of € 68. There is nothing else you need to do with this notification. Wait for the next letter to see how the amount of your additional tax assessment has been adjusted.

     Letter 2: 'Kennisgeving Omzetbelasting Vermindering' (turnover tax reduction notice)

     This states the points on which and the amount by which your additional tax assessment has been adjusted. It also shows the amount you may still have to pay.

     Depending on your situation, you will receive additional information from us:

     • If you have requested a payment deferral, you will receive confirmation of the deferral and until when the deferral runs.

• You do not owe any VAT, but you are expecting a refund

  Follow the steps:

  1. What you need to do now

     File the VAT return via Mijn Belastingdienst Zakelijk and pay the penalty of € 68. For VAT returns for return periods from 1 January 2025, the penalty is € 82. This is a penalty for failing to file a VAT return. Use the payment reference of the additional tax assessment for this purpose.

  2. Determine whether you need to apply for deferred payment

     If you receive the ‘Kennisgeving Omzetbelasting Vermindering’ (VAT reduction notification) within 2 weeks of the date of the additional tax assessment, there is no need to apply for deferral.

     If you do you not receive that letter within that time period, send a written application for deferred payment to the Landelijk Incasso Centrum.

  3. All done? Here's what happens next

     Once you have filed the tax return and paid the € 68, you will receive the following 2 letters from us:

     Letter 1: 'Mededeling Omzetbelasting' (turnover tax notice)

     In this letter, we confirm that you have paid the penalty of € 68. There is nothing else you need to do with this notification. Wait for the next letter to see how the amount of your additional tax assessment has been adjusted.

     Letter 2: 'Kennisgeving Omzetbelasting Vermindering' (turnover tax reduction notice)

     This states the points on which and the amount by which your additional tax assessment has been adjusted. It also shows the amount you may still have to pay.

     Depending on your situation, you will receive additional information from us:

     • If you apply for a refund, you will also receive a refund decision.
     • If you have requested a payment deferral, you will receive confirmation of the deferral and until when the deferral runs.

• You owe VAT, but less than what is stated in the additional tax assessment

  Follow the steps:

  1. What you need to do now

     You should still file VAT returns via Mijn Belastingdienst Zakelijk and pay the following 3 amounts:
     the VAT amount of your return, plus the 3 % penalty over the VAT amount (for not paying the VAT amount, this penalty is a minimum of € 50), plus the penalty of € 68 (for not filing VAT return. For VAT returns for return periods from 1 January 2025, the penalty is € 82). We have provided a few calculation examples for you. Use the payment reference of the additional tax assessment when you make your payment.

  2. Determine whether you need to apply for deferred payment

     You will generally receive a ‘Kennisgeving Omzetbelasting Vermindering’ (Turnover tax reduction notice) letter from us within 2 weeks, stating what you have paid and on which points and by what amount your additional tax assessment has been adjusted.

     If you have not heard from us within 2 weeks of the date of the additional tax assessment, you should send a written application for deferred payment to the Landelijk Incasso Centrum.

  3. All done? Here's what happens next

     Once you have filed the return and paid the total amount of VAT and penalties, you will receive the following 2 letters from us:

     Letter 1: 'Mededeling Omzetbelasting' (turnover tax notice)

     In this notice, we confirm that you have paid the penalties. There is nothing else you need to do with this notification. Wait for the next letter to see how the amount of your additional tax assessment has been adjusted.

     Letter 2: 'Kennisgeving Omzetbelasting Vermindering' (turnover tax reduction notice)

     This states the points on which and the amount by which your additional tax assessment has been adjusted. It also shows the amount you may still have to pay.

     Depending on your situation, you will receive additional information from us:

     • If you apply for a refund, you will also receive a refund decision.
     • If you have requested a payment deferral, you will receive confirmation of the deferral and until when the deferral runs.

• You owe VAT, but more than what is stated in on the additional tax assessment

  What you need to do now

  You should still file VAT returns via Mijn Belastingdienst Zakelijk and pay the full amount of the additional tax assessment. Use the payment reference of the additional tax assessment for this purpose.

  You will receive a new additional tax assessment for the remaining amount.

• You paid with an incorrect payment reference

  In that case you can file an objection using the link 'Bezwaar omzetbelasting' under Mijn Belastingdienst Zakelijk. This can be done within 6 weeks of the date on the additional tax assessment. State the payment reference you used in your objection. In the objection, also ask for a deferral of payment.
  You can also send a letter to the tax office stated in the additional tax assessment. Enclose a copy of the payment receipt or details of your tax return.

• Your situation is not listed here

  In that case, check your additional tax assessment using our checklist. If you have checked your additional tax assessment and still want to object, you can do so using the 'Bezwaar omzetbelasting' (Turnover tax objection) via Mijn Belastingdienst Zakelijk.

Check the tax assessment ('Naheffingsaanslag checken')

To check whether your additional tax assessment is correct, check here the amount, whether you have made the payment and whether you used the correct payment reference.

Check the tax assessment (opent nieuw venster)