Correcting errors in a self-assessed tax return
This guidance only discusses the tax returns to be submitted to the Tax Administration – the VAT return and other returns.
- Payments you make of wages and employer contributions on and after 1 January 2019 must be reported to the Incomes Register. If you need to make corrections to such reporting, send your corrections to the Incomes Register. See the Income Register's instructions for making corrections.
- This guidance is for making corrections to payroll information for 2018 or before that.
File a replacement report in MyTax
The way to correct an error is to file a replacement return for the tax period where the error occurred. On a replacement return, you re-submit the complete information on the tax (VAT, for example) at the right amounts.
The replacement report on employer's contributions can only be used for payments made in 2018 or earlier. To make a correction regarding employer's contributions (payroll withholding, health insurance, tax at source), you must file a replacement return containing all the amounts as they should be.
Corrections relating to amounts withheld, to tax at source or to the employer's health insurance contribution almost always cause that the relevant employer payroll report must be corrected, too.
File a replacement report in MyTax or through other e-filing channels. Paper returns are not accepted unless special circumstances apply. If the correction you are making relates to VAT or employer's contributions, give the reason for correction.
Example 1: In case of an error in the "tax period" field on the return, the way to put things right is to re-submit as many replacement returns (with the periods corrected) as are necessary for each tax period concerned. If no reportable taxes are accrued for a certain tax period, you must file a Not Active report ‒ often referred to as a 'zero return'.
Corrections must be made before 3 years have elapsed. For purposes of this time limit, the important factor is the calendar year or accounting period to which the tax relates that should have been filed and paid. The three-year period starts from the beginning of the calendar year that follows that year or accounting period.
When the tax base (or other similar information) must be corrected, the correction entry must always be made for the tax period containing the error. Similarly, corrections of the type of tax must also be made for the tax period of the error. When making corrections to tax returns where both the tax payable and the base of the tax are indicated, you must give the amounts consistently for the same tax period.
Correcting a minor error
If a tax return has an error, it can always be corrected for the tax period when it occurred, regardless of the amount in euros that the error concerns.
If the error has little economic significance, it can be corrected by a simplified process. If the excess amount or unreported amount of self-assessed tax is less than €500 per tax period and tax type, the error is of little significance. The length of tax period is irrelevant. For example, primary producers whose tax period is calendar year can correct minor errors by the simplified process.
You can correct a minor error without undue delay in a tax return whose due date comes after the month when you noticed the error. So you do not have to allocate the correction to the tax period when the error occurred; you can just adjust the amount of tax you report for later tax periods.
When you correct minor errors, keep in mind that only the value-added tax for the tax period can be negative. In other words, when you make corrections to other self-assessed taxes, the amount of tax payable for the tax period may not be negative. You can correct an error during later tax periods. In other words, if you do not have tax of the same tax type payable for the tax period when you noticed the error, you can correct the error over the next tax periods by adjusting the amounts until the error has been eliminated.
The calendar year as the tax period
Example 2. Too much VAT was reported.
In May 2019, the taxpayer detects a mistake in the return submitted for the November 2018 period. Too much VAT at the 24-percent rate was reported, the excessive amount being €200. There is no need to prepare a correction specifically for November 2018. The taxpayer can make the correction by adjusting the values of the VAT return to be submitted by the general due date of June 2019.
|Self-assessed tax return||VAT filed for November (11/2018):||June 2019 return without the correction of the slight error||June 2019 return after correcting the slight error|
|Tax on domestic sales 24 %||1000||1200||1000|
|Tax deducted for the period||700||700||700|
Example 3: Too little VAT
In May 2019, the taxpayer detects a slight error pertaining to January 2019. The amount of VAT at the 24-percent rate had been too low by €200. There is no need to prepare a correction specifically for January 2019; rather, you can make the necessary correction by the general due date in June 2019 when filing your tax return.
|Self-assessed tax return||VAT filed for January (1/2019):||June 2019 return without the correction of the slight error||June 2019 return after correcting the slight error|
|Tax on domestic sales 24 %||1000||1200||1400|
|Tax deducted for the period||700||700||700|