How to file VAT returns
Preparation and filing of Form 303, supplementary return and copies of the return
Errors in the declaration: If the period to be rectified is equal to or after September or the third quarter of 2024
If the period to be rectified is equal to or after September or the third quarter of 2024 , you must use the self-assessment form itself (form 303), checking the "rectifying self-assessment" box and indicating the receipt number of the previous one. Form 303 will be used to rectify self-assessments that result in a declaration result higher, lower, or equal to that of the previously submitted self-assessment.
However, if the reason for the rectification is the violation by the rule applied in the previous self-assessment of a higher-ranking rule, you may choose to submit a rectifying self-assessment or a request for rectification of self-assessment (keep in mind that the rectifying self-assessment does not allow the provision of documentation).
You will not be able to submit a corrective self-assessment when the reason is the impact of VAT quotas for an amount greater than that due, which also entails a correction of the invoice.
If you wish to change the option from refund to offset , or vice versa, you can rectify the self-assessment submitted if the deadline for submitting the declaration has not ended. If the deadline has already passed, it is not possible to change the chosen option.
For more information on how to rectify an error in your declaration, go to the link “ Virtual Assistant VAT ” found in the “Virtual Assistance Tools” section and make your query (For example, “I want to rectify a submitted self-assessment”)