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Does preparing a correction of JPK_V7M extend the VAT refund deadline?

  • Filing a correction for JPK_V7M can extend the VAT refund deadline.
  • The deadline for VAT refund is 60 days after filing the JPK_V7M.
  • If a correction is filed, the refund deadline starts again from the date of the correction.
  • The correction should include all necessary elements of the JPK_V7, depending on the type of correction.
  • It is important to submit a complete and accurate XML file for the corrected part of the JPK_V7.
  • Correcting the VAT record in the JPK_V7 does not affect the VAT settlement if it only pertains to the evidentiary part and not the declaratory part.


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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