Filenews 22 September 2023
It is now possible to amend the VAT Declaration. through the Tax For All – TFA system, informed the Tax Department through a circular.
Specifically, in an announcement posted by the department on its website, it states that there are options, according to the Legislation, for correcting errors in the VAT Returns you have already submitted.
According to Regulation 24 of ΚΔΠ 314/2001 of the VAT (General) Regulations of 2001 as amended, taxable persons and\or their representatives, when they detect errors in VAT returns that have already been submitted, may correct them by entering them in the VAT return of the current period provided that:
These relate to a period in respect of which 3 years have not elapsed since the end of the specified tax period (and incorrect tax return) in which the error was detected;
The amount of the sum of output tax and input tax errors for all errors detected in previous tax return(s) does not exceed €1708.60.
In any other case, and provided that you have already definitively submitted your return, you may, in accordance with Regulation 25 of the VAT (General) Regulations, submit a relevant request by sending a written email-request to the Tax Department, through your account in the TFA taxpayer portal, selecting as subject "Amendment of Return". .
In your request you should indicate precisely the errors you have identified in your books and records and, where necessary, upload the necessary documents.
The message will be recorded as a taxpayer request (ENQ), will be assigned a serial number by the system and will be handled by the officers of the Department.
