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Belastingdienst flags an ICP mismatch with the VAT return

On intra-EU B2B supply the invoice and ICP delivery date must match. Shifted booking dates, credit notes or pulled invoices almost always trigger a mismatch letter.

Try this first

  1. 1Pull the VAT and ICP reports for the same period, compare the reverse-charge total
  2. 2Per customer or invoice, find where the gap sits, often a credit note in another period
  3. 3File a suppletie or a corrective ICP, depending on what is off
  4. 4Respond before the letter deadline, otherwise penalties follow automatically

When to bring us in

For large amounts, repeat mismatches, or foreign customers with an unknown VAT number, get the accountant at the table, not just the bookkeeper.

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