Supplementation and VAT corrections

Step by step

1. 1Correct an originally incorrect sales or purchase invoice in the existing sales or purchase workflow. Do not use a VAT revision or separate journal entry for that.
2. 2Use VAT revision only for an originally correct purchase whose use changes later. Select the original purchase line; Boekhouden uses its linked cost or asset account. More deduction increases input VAT in section 5b and less deduction decreases that same section.
3. 3Record private use with the related cost account. Use Other VAT correction only for a genuinely source-less correction, then deliberately choose account, direction, component and section.
4. 4Choose Check correction. Review the VAT return section, any taxable amount and both lines of the proposed journal entry before posting.
5. 5Only then choose Record correction. If the source account or another part of the proposal changed in the meantime, Boekhouden requires a new check and writes nothing.
6. 6An ordinary manual journal entry never has a return effect. The selected ledger account alone is insufficient to derive a section.
7. 7Create a supplementation for the selected period or the complete affected year when the current position differs from the effective previously recorded position. Boekhouden shows the difference without counting earlier supplementations again.
8. 8Check that the previously declared balance exactly matches the recorded earlier returns forming the supplementation basis. Any difference stops recording, registration correction and the payment route; an explanation is insufficient. Resolve missing or incorrect return data and reconcile it to the ledger first. Boekhouden does not automatically change existing data. An incorrect registration can still be removed and actual payments remain preserved.

What is on the screen?

• Original sales or purchase source
• Revision and original purchase line
• Other VAT correction with explicit account and section
• Previous and current annual position

What happens next?

Source correction, revision, other VAT correction and supplementation remain conceptually and technically separate. Ask an accountant or tax adviser before posting when uncertain.

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