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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. 


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

Croatia

France

Greece

Hungary – Postponed

Italy

Portugal

Spain

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