Supplementary value-added tax return
If you have inadvertently reported too little or too much value-added tax in a particular tax return, you will have to set the record straight by filing a supplementary value-added tax return.
The designated form is downloadable from the Tax and Customs Administration’s web site.
It is permissible to incorporate the adjustment in the next value-added tax return as long as the amount involved runs to less than € 1,000 (debit or credit).
! Interest on outstanding taxes and late fees may be curtailed by taking the initiative yourself and reporting an inadvertent value-added tax shortfall to the tax authorities. The Tax and Customs Administration may raise an additional tax assessment if the outcome of their tax audit so warrants.