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Pre-Filled VAT Returns: The Current Landscape

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

See also Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….


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