More European countries implement ”Pre-Filled” VAT returns

Extract European Commission issued final report VAT in the Digital Age – Volume 1: Digital Reporting Requirements

A pre-filled VAT return is a pre-populated form including transaction data already reported to competent tax authorities via DRRs, to facilitate compliance with the VAT return obligation. It requires that the information for the DRRs is submitted before the deadline for the VAT return (either real-time, or, for PTCs, at an earlier date).
As of 2021, this additional service for taxpayers has been introduced only in two Member States so far, Spain and Portugal (its introduction is  expected soon in Hungary and Italy). In the other Member States, the information for the DRRs must be submitted jointly with the VAT return, which prevents the introduction of pre-filled VAT return. 

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Article The new way for pre-filled VAT returns, how will it look for? (tick.com)

Croatia

• Croatia mandates B2B e-invoicing 2025
• Project Fiscalization 2.0 – Implementation of a system for cashless payment via eInvoice with integrated e-archive and advanced online bookkeeping in the VAT system

France

• Import VAT pre-filled on VAT returns as of January 1, 2022 – what if pre-filled number is incorrect?

Greece

• Greece offers pre-filled VAT returns
• Greece: MyDATA prefills the VAT Returns

Hungary – Postponed

• VAT changes from 2022: Pre-filled VAT return repealed
• Hungary delays eVAT pre-filled returns again into 2022
• Pre-filled VAT returns: eVAT– What does the new draft eVAT return mean for taxpayers?

Italy

• Italy announces pre-filled annual VAT returns for certain taxpayers
• Italy Launches Pre-Compiled VAT Returns for Quarterly VAT Payers
• Italy Releases First Pre-Filled Annual VAT Returns
• Italy pre-filled VAT returns option

Portugal

• Annual tax return to be pre-filled based on accounting SAF-T

Spain

• Facilities for taxpayers to complete Spanish VAT returns – implementation of pre-filled VAT returns

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