4. Corrections of self-assessments for previous periods (maximum 3 years):
Corrections to returns may be made within three years from the date on which the initial return should have been filed. After this 3-year period, it will not be possible to submit declaration corrections through the one-stop shop system, but rather you must contact the Member State of consumption concerned directly.
For each Member State of consumption in which adjustments to self-assessments for previous periods have been made, the following data must be completed:
EM Country Code of consumption, exercise and period of the self-assessment whose VAT quota is intended to be corrected, as well as the correction of the VAT quota (which may be positive or negative).
The amount to be entered in “ VAT rate correction (EUR)” is the positive or negative difference in the VAT rate declared in the period to be corrected. That is, for example, if you want to correct the quota declared in the 1st quarter of 2022 with respect to the EM consumption Germany, in which 300 euros of VAT quota were declared and as a result of a rectification of invoices the quota that should have been declared would be 250 euros, you will have to record:
EM Country Code of consumption: From Germany)
Tax year: 2022
Period: 1T
Correction of the VAT amount (EUR): - 50