How to correct errors in previously filed VAT returns

• To correct errors in previously filed VAT returns, use the VAT supplementation form from the Tax and Customs Administration.
• Corrections cannot be made in the next declaration.
• If the correction is up to €1,000, it may be made in the next VAT return, but it’s advisable to submit the supplementation before April 1, 2024, to avoid tax interest.
• Failure to correct errors may result in fines. If fined, it’s advised to object and request access to the fine file.
• Reclaim VAT on bad debts in the correct period using the VAT supplementation form.
• If unable to pay debts, VAT deducted becomes liable. For OSS and import schemes, corrections must be made within three years of the original VAT return filing.

Source BDO

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