Instructions for uploading files – VAT special scheme (One Stop Shop)
The instructions apply to VAT special scheme returns filed for tax periods that begin 1 July 2021.
You can also use your own file to submit the requested data for the VAT period in the VAT special schemes (Union scheme, non-Union scheme and import scheme). You must specify the data in the order given in these instructions.
The file must be in CSV format (*.csv). For example, you can save your file as CSV in Excel. If the file you are going to upload is not an Excel file, please make sure to use semicolons (;) for separator characters between data elements.
After you have uploaded the file to MyTax, you will see the uploaded data in the next stages of the return. If there are errors, correct them before you submit the return.
You can correct erroneous rows in two ways:
- Correct the rows in the CSV file and upload it again.
- Correct the erroneous details directly in the return. You can edit the details in MyTax up until you submit the return.
Columns for tax returns for the Union scheme
| A | Consecutive row number. |
|---|---|
| B | Taxpayer’s VAT number, with which the taxpayer uses the Union scheme. |
| C |
Type of reported data. Permissible values: 1 = reporting sales (fill in sections D-J, but do not fill in sections K-M) 2 = reporting a correction to a previous tax period (fill in sections K-M, but do not fill in sections D-J). |
| D | Country code of the Member State of consumption. Check the country code in the list of VAT numbers for EU countries. |
| E |
Type of sales. Permissible values: 1 = goods 2 = service. |
| F |
Type of VAT rate. Permissible values: 1 = standard VAT rate 2 = reduced VAT rate. |
| G | The VAT rate at which the goods or services were sold. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| H | Tax basis in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| I | Tax amount in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| J |
If a service was sold from a permanent establishment or if goods were sold from a place of dispatch that is some other EU Member State than the Member State of identification, enter the VAT number of the EU Member State in question in the column. If there is no VAT number, enter the tax registration number. If your CSV file contains a new permanent establishment or place of dispatch of goods, add the establishment’s details after you have uploaded the file but before you submit the return. If the taxpayer is a marketplace that does not have a VAT number in the place of dispatch of goods, enter only the country code of the place of dispatch. Leave the column empty if you have had no sales from permanent establishments or places of dispatch of goods. |
| K | The country code of the Member State of consumption for which the correction is reported. Check the country code in the list of VAT numbers for EU countries. |
| L | Tax period to be corrected. Use the Qx/yyyy format. |
| M | Amount of correction in euros. The amount can be positive (an increase of tax owed is reported for the tax period) or negative (the amount of tax is decreased for the tax period). |
Columns for tax returns for the non-Union scheme
| A | Consecutive row number. |
|---|---|
| B | The taxpayer’s EU-prefixed VAT number, with which the taxpayer uses the non-Union scheme. |
| C |
Type of reported data. Permissible values: 1 = reporting sales (fill in sections D-H, but do not fill in sections I-K) 2 = reporting a correction to a previous tax period (fill in sections I-K, but do not fill in sections D-H). |
| D | Country code of the Member State of consumption. Check the country code in the list of VAT numbers for EU countries. |
| E |
Type of VAT rate. Permissible values: 1 = standard VAT rate 2 = reduced VAT rate. |
| F | The VAT rate at which the service was sold. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| G | Tax basis in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| H | Tax amount in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| I | The country code of the Member State of consumption for which the correction is reported. Check the country code in the list of VAT numbers for EU countries. |
| J | Tax period to be corrected. Use the Qx/yyyy format. |
| K | Amount of correction in euros. The amount can be positive (an increase of tax owed is reported for the tax period) or negative (the amount of tax is decreased for the tax period). |
Columns for tax returns for the import scheme
| A | Consecutive row number. |
|---|---|
| B | The taxpayer’s IM-prefixed VAT number with which the taxpayer uses the import scheme. |
| C |
Type of reported data. Permissible values: 1 = reporting sales (fill in sections D-H, but do not fill in sections I-K) 2 = reporting a correction to a previous tax period (fill in sections I-K, but do not fill in sections D-H). |
| D | Country code of the Member State of consumption. Check the country code in the list of VAT numbers for EU countries. |
| E |
Type of VAT rate. Permissible values: 1 = standard VAT rate 2 = reduced VAT rate. |
| F | The VAT rate at which the goods were sold. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| G | Tax basis in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| H | Tax amount in euros. Do not use more than two decimals. Separate the decimals with a comma, not a dot. |
| I | The country code of the Member State of consumption for which the correction is reported. Check the country code in the list of VAT numbers for EU countries. |
| J | Tax period to be corrected. Use the Mxx/yyyy format. |
| K | Amount of correction in euros. The amount can be positive (an increase of tax owed is reported for the tax period) or negative (the amount of tax is decreased for the tax period). |