When should something not be included in the vAT declaration?

How I interpret it:

For example, you have already submitted your vAT declaration for Q3/2022 and are still waiting for an invoice from September. No problem, you simply enter it with a fiscal date in October and it will be included in the Q4 vAT declaration. The cost is still in 2022.But suppose the same thing happened with Q4/2022. You have already submitted your vAT declaration in January and then receive an invoice from December. Or you only find it back somewhere then, which is also possible, of course. You enter it, the vAT declaration has already been submitted, but you want to include that cost in 2022. You could then say, I'll open the quarter back, I book that cost in for December 2022, but without including it in the vAT declaration, because that has already been submitted. But this is really very exceptional, I don't think it will happen very often. Feedback is always welcome :)

Thank you for your answer. So, am I correct in acknowledging that you will only NOT include something in the return if:

• the quarterly return has already been submitted and you are submitting this late for that quarter</

  For example, I have entered other expenses without VAT (and not recoverable), but I do indicate that they should be included in the vAT declaration?

  Thanks for your help in any case!

• quarterly return has already been submitted and you submit this late for that quarter

But suppose you received a purchase invoice late for quarter 3 and your vAT declaration for quarter 3 has already been submitted. No problem! Just include that invoice in the vAT declaration from quarter 4 and you can simply reclaim the vAT, no problem.

It's only if you really want to book that purchase invoice in other year and the vAT declaration for all those quarters have already been filed.

Then I would advise "do not use on vAT declaration".