VAT correction Shipping via bol

Bol is legally obliged to charge VAT for the Shipping via bol services we provide to partners. You pay this VAT to bol, and we remit the VAT to the Tax Authorities.

The total VAT correction amount will be charged on the invoice of February 1 or March 1. On the same invoice, we offer a payment arrangement for 80% of this amount. This will appear on the invoice as ‘Compensation’ (this word cannot be changed on the invoice for technical reasons, but it is not accurate. You can read ‘compensation’ as ‘payment arrangement’). This means you will pay 20% of the VAT correction on February 1, 2023, or March 1, 2023.

The remaining 80% will be repaid via the invoice of July 1, 2023. This 80% will be automatically charged and, where applicable, settled with sales revenue. Please note that the July 1 invoice may therefore be lower, or you may need to make a payment.

The payment arrangement gives you time to process the VAT correction in your VAT return and reclaim it from the Tax Authorities, if you are entitled to VAT deduction. Please check if you are eligible for this VAT deduction.

We will charge a VAT correction of €1,000 on your invoice. On your invoice dated February 1 or March 1, you will see €800 (or 80%) added under ‘Compensation’ for the payment arrangement. This means you will effectively pay €200 now (or 20% of the total VAT correction). The remaining amount will be repaid via the invoice of July 1, 2023. You will then pay €800 of the VAT correction via this invoice, completing the full VAT correction. This payment arrangement is interest-free.

If you have multiple seller accounts, we will apply the payment arrangement to all accounts. The payment arrangement is automatically applied to all accounts if a VAT correction of more than €3,000 applies to one or more accounts. If this is not the case, you can request a payment arrangement. The application form for this payment arrangement can be found at the bottom of this page.

First, check if you are entitled to VAT deduction. Most partners are eligible for this, but there are exceptions, such as partners who use the small business scheme (KOR). If you are entitled to VAT deduction, the VAT can be processed in the usual way in the VAT return for the period in which the VAT appears on the invoice. Do you file VAT returns quarterly? Then you process the full VAT correction from the February 1 or March 1 invoice in the VAT return for the first quarter of 2023. For more information on the conditions for VAT deduction and filing VAT returns, please visit the Tax Authorities' website.

On the invoice of February 1, 2023, or March 1, 2023, the payment arrangement will be listed under the heading ‘Compensation’. It is important to know that this compensation is not a waiver, but a payment arrangement. This way, you can reclaim the full VAT correction amount from the Tax Authorities in the meantime, if you are entitled to VAT deduction. We will settle the remaining 80% on the invoice of July 1, 2023. The full payment will then be completed. This payment arrangement is interest-free.

No, you do not pay interest.

That depends on the amount to be corrected. Partners for whom the VAT amount to be corrected for one of their accounts is higher than €3,000 will automatically receive the payment arrangement. If this is an issue for you, please contact us. Partners who need to pay a VAT correction of less than €3,000 can choose not to apply for the payment arrangement. It is also possible to sign up for the payment arrangement even if you are not yet aware of the corrected VAT amount.

We sent the email slightly earlier than planned because the news had already been picked up by the media. The payment arrangement was not yet finalized at that time, which is why it was communicated later.

The attachment (specification) to the relevant invoice contains extra lines. Specifically, all original transactions for PostNL shipping labels as part of Shipping via bol without VAT amounts, and the new invoicing of those transactions with VAT (positive amounts). In the specification, a case number is mentioned in the ‘Comment’ column for the re-invoiced lines. In those lines, you will also find the corresponding VAT amount. Naturally, nothing changes in your other costs for Shipping via bol.

The correction only applies to the costs for PostNL shipping labels as part of Shipping via bol. Other components of Shipping via bol and PostNL shipping labels outside Shipping via bol (shipping labels) are not corrected.

The VAT correction is deductible for most entrepreneurs. This means you can reclaim the VAT from the Tax Authorities via your regular VAT return. There are exceptions, for example, if you use the small business scheme. So, check carefully if you are entitled to this deduction. More information about your VAT return can be found on the or contact your own tax advisor. The VAT return naturally remains your own responsibility.

We incorrectly classified the shipping labels internally. As a result, 21% VAT was incorrectly not charged from August 1, 2021, to March 1, 2022. We are legally obliged to remit this VAT to the Tax Authorities. We immediately took the necessary steps to correct this and prevent such errors in the future.

If you are normally entitled to VAT deduction, you can also reclaim this VAT in your VAT return, even if this results in a refund. The Tax Authorities may contact you, for example, to ask for your bank account number. On this website of the Tax Authorities, you can find more information about paying or reclaiming VAT.

No, entrepreneurs who use the KOR (Small Business Scheme) cannot reclaim the VAT. This would not have been different if the VAT on the shipping labels had been charged directly. More information about the KOR can be found on this website of the Tax Authorities.

Unfortunately, it is no longer possible to join the payment arrangement of March 1, 2023, because this invoice can no longer be adjusted. However, you can use an arrangement on April 1, 2023. This payment arrangement works the same as the payment arrangement of February 1 or March 1. You will then receive 80% of the total VAT correction amount as a payment arrangement as of April 1, 2023. Fill out the form before Wednesday, March 29, 2023, 12:00 PM to sign up for the payment arrangement. The application form for this payment arrangement can be found at the bottom of this page.

We have ensured that you have temporary access to your seller account from February 13 to April 1, solely to view the invoice and specification. Your account will be closed again on April 1. Make sure you have downloaded your invoice and the corresponding specification before then.

Questions? Please contact Partnerservice.