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KOR and an incidental VAT return
Deliberately confirm an incidental period when filing is still required under KOR.
Under the Dutch Small Businesses Scheme you ordinarily do not file periodic VAT returns, but a specific transaction or filing notice can still create an incidental duty.
Step by step
- 1Review the filing notice and actual transaction before opening an incidental period.
- 2Select the period and explicitly confirm that a filing duty exists for this exact period.
- 3Review reverse-charged VAT, intra-Community acquisitions, services from abroad and other relevant facts separately.
- 4Calculate and submit the return externally. Boekhouden does not silently decide whether the exception applies to you.
- 5Record the position actually submitted afterwards.
What is on the screen?
- Incidental confirmation
- Period
- VAT sources and special facts
- Submitted amounts
What happens next?
The incidental period remains recognisable without silently changing your general KOR status or return frequency. Obtain tax advice for an unclear situation.
Continue reading
VAT return period and frequency
Record when monthly, quarterly or yearly filing starts and use fixed periods.
Read guidance →Nil VAT return
Record a return with no amounts when you still have a filing duty for that period.
Read guidance →VAT settings and VAT accounts
Set the VAT regime, invoice or cash accounting, rounding and required account mappings.
Read guidance →