How to make corrections to a VAT return
If you notice an error in the VAT return, please correct it immediately. All errors must be corrected even if they do not affect the VAT amount.
Correct errors by filing a replacement return for the tax period in question. The replacement return replaces the previous return in full. This means that the replacement return must include all details that were already correct in the original return as well as the corrected details. You can also use the previous return’s information as basis for the replacement return.
Remember to also pay any missing VAT if you originally filed too little tax. How to pay VAT.
How to file a replacement return
- Log in to MyTax (All activities » Self-assessed taxes » VAT » Select period)
- Select the VAT return of the tax period that you want to correct. For example, if your tax period is one month and you notice an error in the return for September 2020, select 30.09.2020 as the period.
- Click Correct.
- Select the reason for making corrections and enter the corrections needed.
- Calculation error or entry error: When you are making corrections due to a calculation error or an entry error.
- Change in case law: When you are making corrections due to changes in case law.
- Guidance received during tax audit: When you are making corrections based on guidance you were given during a tax audit.
- Error in interpretation of law: When you originally misinterpreted the law, for example if you first reported sales subject to 24% VAT and you are now correcting them as subject to 10% VAT.
- Submit the return.
Please note: If you are correcting the amount of VAT on purchases, remember to also change the tax basis (e.g. acquisition price) if necessary. In this case, make the required changes to the following sections:
- “VAT on goods purchased from other EU Member States” and “Purchases of goods from other EU Member States”
- “VAT on services purchased from other EU Member States” and “Purchases of services from other EU Member States”
- “VAT on imports of goods from outside the EU” and “Imports of goods from outside the EU”
- “VAT on purchases of construction services and scrap metal” and “Purchases of construction services and scrap metal”
Correcting errors of €500 or less in VAT amount
You can also correct errors in an alternative way, if the excess amount or unreported amount of VAT is no more than €500 per tax period. The length of the tax period does not matter.
In these cases, you can change the amount of tax in the next tax period’s VAT return without filing a replacement return. You can correct the error directly in the amount of VAT either by increasing or reducing the amount, depending on whether you reported too much or too little tax.
Example: Your company’s tax period is the calendar month. In May 2020, you notice an error in the VAT amount for November 2019. The tax amount you reported under the 24% VAT bracket is €200 too high. Correct the error by subtracting €200 from the amount of tax in the 24% VAT bracket that you report in the VAT return for June.
Please note: If the error does not affect the amount of tax, you cannot use this alternative way of correcting. For example, if the error concerns one of the following, you must correct it by filing a replacement return:
- tax-exempt sales of goods and services to other EU countries
- tax-exempt sales of construction services and scrap metal (reverse charge mechanism)
- sales reported as turnover subject to 0% VAT
For errors such as these, you must always file a replacement return for the tax period that the error relates to.
Frequently asked questions
Errors must be corrected within 3 years from the accounting period or tax year which the tax concerns. The 3-year time limit is calculated from the beginning of the next calendar year. However, if you notice an error, please always correct it without delay.
If you make corrections to a return after its filing deadline, you may have to pay a late-filing penalty.