The widespread adoption of electronic invoicing regimes has given tax authorities access to enormous quantities of taxpayer data.
In many jurisdictions, this data enables tax authorities to summarise a taxpayer’s transactional information for a given filing period. It also enables them to present the taxpayer with a draft VAT Return, filled in ahead of time by the authorities themselves.
This is known as a ‘pre-filled’ VAT Return. This module has now been adopted by several countries, with others planning to implement soon.
Source: SOVOS
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