Errors in the return
In the event of an error in the declaration, the correction depends on the type of error and period:
If the period to be rectified is prior to September or the third quarter of 2024
If you have overpaid or you have declared a lower amount VAT to compensate or return, you can request the rectification of the self-assessment submitted before four years have elapsed since the deadline for submitting the aforementioned self-assessment.
If you have underpaid or declared a larger amount VAT to compensate or return, you must submit a supplementary self-assessment, by ticking the "supplementary self-assessment" box on Form 303, indicating the receipt number of the previous self-assessment and filling in the "To be deducted (exclusively in the case of a supplementary declaration)" box with the amount of the result of the previous self-assessment. In the complementary returns corresponding to self-assessments submitted from 2023 , the box “To be deducted (exclusively in the case of a complementary return)” disappears and is replaced by: box 70 for income made or box 109 for returns obtained.
If you have requested compensation and wanted a refund, or vice versa, you can request the rectification of the self-assessment submitted if the deadline for submitting the declaration has not ended.
If the error refers to an information box or the account number to which the refund is requested, or another error that does not affect the result of the settlement , you must submit a application for rectification of the self-assessment before four years have passed since the deadline for submitting the aforementioned self-assessment ended.
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 self-assessment that I have filed”)