- The 2026 VAT return templates introduce a new requirement to classify supplementary information into one of four categories, replacing the previous free text field.
- A separate appendix with detailed explanations is still required for supplementary information.
- The changes aim to improve risk management by tax authorities, allowing quicker identification and targeted handling of critical issues, but may lead to manual processing, delays, and possible audits.
- Supplementary information should be carefully prepared, especially if it deviates from the tax authorities’ legal opinion, as it can have both practical and legal implications.
- Proper disclosure may help avert criminal tax law issues, such as allegations of tax evasion by omission, by demonstrating transparency and intent.
Source: kmlz.de
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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