The Dutch Tax Authorities have announced that they will start  investigating businesses to see whether they have amounts of VAT payable on their balance sheets. In practice, many businesses have an amount of VAT payable on the balance sheet for different reasons.

There is legal obligation to disclose these amounts payable to the Tax Authorities in  ‘additional VAT return’ (in Dutch: ‘suppletieaangifte’). In case that correct reporting was not done in addition to the VAT assessments, the Tax Authorities may also impose fines.

In case you have a VAT amount payable on the balance sheet (insofar as it does not consist of the VAT due on the last VAT return of the financial year that has already been paid) please file an additional VAT return and pay this VAT as soon as possible.

Source (in Dutch): http://www.nieuwsbank.nl/inp/2013/04/17/T323.htm