- In case of an error in Annex 4 to the VAT declaration, the taxpayer must send a revised calculation.
- The revised calculation should have the same values in columns 4 and 5, and a zero value in column 6.
- Taxpayers who are eligible for VAT refunds must include Annex 3 and Annex 4 in their declaration.
- If a taxpayer discovers errors in a previously submitted declaration, they must send a revised calculation.
- Taxpayers cannot submit revised declarations during tax audits.
- Until February 2022, taxpayers cannot submit revised calculations for VAT periods with reduced tax liabilities or VAT refunds.
- The procedure for filling out the revised calculation is outlined in Section VI of Order No. 21.
- Columns 4 and 5 of the revised calculation reflect the values from the original declaration or the last revised calculation.
- Column 6 of the revised calculation shows the absolute value of the error.
- If a correction in line 21 of the declaration does not affect lines 18 or 20.2, the revised calculation is submitted for one reporting period.
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.