4. Corrections of self-assessments for previous periods (maximum 3 years):
Corrections to self-assessments may be made within a period of three years from the date on which the initial self-assessment should have been submitted. After this 3-year period, corrections cannot be submitted through the one-stop shop system, but must be contacted directly with the Member State of consumption concerned.
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 that must be entered in “Correction of the VAT rate (EUR)” is the positive or negative difference in the VAT rate declared in the period to be corrected. That is, if the intention is to correct the quota declared in the month of January 2022 with respect to the EM consumption Germany, in which 300 euros of VAT quota were declared and as a consequence of a rectification of invoices, the quota that should have been declared would be 250 euros, it will be necessary to record:
EM Country Code of consumption: From Germany)
Tax year: 2022
Period: January
Correction of the VAT amount (EUR): - 50