Correction of a VAT declaration - when is it necessary to submit?

Active VAT payers have the right to correct errors in previously submitted tax declarations by submitting a corrective declaration. Find out how the correction of a VAT declaration should look like!

Minor formal errors

In a situation where the declaration contains minor formal errors, i.e. those that do not change the amount of the tax liability, the amount to be transferred to the next settlement period or the amount to be returned to the bank account, the taxpayer does not have to submit a VAT correction, especially when it is possible to identify the taxpayer .

Significant formal errors

It happens that when completing the VAT declaration, the taxpayer makes a significant formal error that does not affect the amount of the tax liability, the amount to be transferred to the next settlement period or the amount to be returned to the bank account. However, these errors may cause difficulties in identifying the entity submitting the declaration, and therefore the taxpayer should submit a corrective declaration. Such errors include, for example: failure to provide NIP number or incorrect provision of NIP number.

The most common errors of a formal nature that allow the VAT declaration to be considered invalid:

• no signature of the taxpayer or authorized person
• signing the declaration by an unauthorized person.

Accounting errors

When the VAT return contains accounting errors contributing to a change in the amount of the tax liability, the amount to be transferred to the next settlement period or the amount to be returned to the bank account and in other items, the return contains correct values, then the tax authority:

• calls on the taxpayer to submit a correction and a written justification of the reason for submitting the corrective declaration, or
• corrects the declaration on its own - by applying the applied corrections and additions.

Then the tax office is obliged to authenticate a copy of the corrected declaration and deliver it to the taxpayer along with information about the change in the tax liability, the amount to be transferred to the next settlement period or the amount to be returned to the bank account.

The taxpayer has the right to object within 14 days of receiving such self-correction. Then the corrective declaration drawn up by the tax authority loses its power and the taxpayer has to correct it on his own.

Tax audit and the right to submit a corrective VAT declaration

In the course of tax proceedings or tax inspections, the entrepreneur may not submit a correction to the extent in which the proceedings are pending or in which the inspection takes place. It may do so after the end of the audit or after the end of tax proceedings (to the extent not covered by the decision determining the amount of the tax liability).

The corrective declaration submitted in the course of a tax audit or tax proceedings does not have any legal effects.

Correction of VAT returns and the shortage of goods

In the case of faultless shortages that may arise as a result of random events such as: fire, flood, theft, etc., the taxpayer is not obliged to correct the previously deducted VAT.

However, in the case of culpable shortages, both tax authorities and administrative courts are of the opinion that the taxpayer must correct the declaration for the previously deducted VAT.

Important! The correction of the VAT declaration is submitted on the form valid on the date of submission of the correction, regardless of the accounting period being corrected.