VAT Corrections and Disclosures in the EU/UK: Ensuring Compliance and Avoiding Pitfalls

• Taxpayers often need to correct prior VAT returns or make disclosures
• VAT filing errors are common and can affect around half of all VAT returns in some EU countries
• Non-domestic businesses may not realize they have VAT registration and filing liabilities in EU member states until years later
• Taxpayers must assess whether and how to “regularize” the situation
• Corrected VAT filing and payments may be sufficient, but accompanying letters and timing may be important
• VAT laws are harmonized within the EU, but local regimes for corrections and disclosures can vary
• Germany has a complex VAT correction and disclosure regime
• Spain, Italy, Poland, and the UK also have disclosure concepts
• France has a brief summary of disclosure concepts.

Source: insightplus.bakermckenzie.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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