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How to correct the different types of return via Intervat?

As a rule, you must file a new return in order to replace the original return by doing as follows:

You can only correct correctly filed reports that have the status “Successful” (see “To submit a return”).

The type of return determines:

  • possible corrections
  • the deadline for correcting the return
  • the filing procedure
  • the reference needed to identify the return you wish to correct.
Type of return Deadlines for correction via Intervat Reference of the return to be corrected
Application for VAT Refund September 30th of the year following the operations * Global reference
Call of Stock (COS) return 18 months after the initial filing Intervat reference
Customers list 2 years after the period concerned Intervat reference
Declaration as regards the new means of transport 18 months after the initial filing Intervat reference
Intra-Community statement  18 months after the initial filing Intervat reference
MOSS return 3 years after the initial filing -
OSS return 3 years after the initial filing -
Periodic declaration 18 months after the initial filing Intervat reference
Pro rata basis 18 months after the initial filing Intervat reference
Return of trustee 18 months after the initial filing Intervat reference
Special return 18 months after the initial filing Intervat reference

* For the Netherlands, December 31st of the 5th year following the year of operations

What corrections can I make to what has already been declared?

  • General rule

    For returns that are not listed in this FAQ, you can correct all information except the period concerned by the return.

  • Intra-Community statement – Call of stock - New means of transport

    You can modify or add transactions in a subsequent return by adding a corrective element. 

    More information in the heading “To submit a return”.

  • Customers list

    You can file several different customer lists for the same period.

    If you wish to merge them, please mention it in the “Comment” section. If not, we will contact you to find out which one should be kept or if you wish to merge them.

  • VAT Refund

    For VAT Refund returns, you can only correct:

    • your personal information (e-mail address, bank account number...)
    • The enclosure(s)
    • An element explicitly requested by a Member State of refund. For instance:
      • changing an activity code.
      • adding a document.

    Forgotten/incorrect purchase or import amounts or documents

    If you have forgotten any import or purchase documents in your quarterly VAT Refund return, you must add them to your annual return.

    You can add/modify/delete a document or amounts of a (quarterly or annual) return already entered only if the Member State:

    • explicitly asks you to do so or
    • has not yet processed your application

    In this case, proceed according to the following steps: 

    1. Enter again your original application for VAT Refund by setting all amounts to “0,00”. Enter the reference of the return to be corrected in the “Improvement of a previous document” field.

      correction d’un document préalable : référence de la déclaration à corriger

    2. File a new application for VAT Refund.
      Leave the field “Improvement of a previous document” blank as you should not use the reference of the original application for VAT Refund.

    No correction possible for an application for VAT Refund intended to France

    French authorities do not accept correction of VAT Refund returns. You should contact the relevant French service in order to explain your situation. You will find their contact details in the confirmation e-mail that the Member State of refund sent to you after you submitted your return via Intervat.

    Contact details of Member States

    You can find the contact details of the various Member States in the guide "VAT refunds - contact points of the competent national authorities" on the European Commission's website.

  • OSS return

    You do not need to correct a previously filed OSS return. You simply need to modify or add transactions in the "Corrections" tab when filing a later return.

    More information on filing an OSS return.  

  • MOSS return

    Correct the MOSS return directly by bringing the desired changes. Contact moss@minfin.fed.be for more information. 

How do I correct a previously filed return?

  • Via XML file

    The XML file may contain one or more returns of the same type, including all the correct information for the period concerned.

    For each return you want to correct, your XML file must contain the tag indicating that it is a correction and the reference of the return to be corrected. The tag depends on the type of return you want to correct.

    Examples:

    • Customers list:
      <ReplacedClientListing>1-0000000000-202000</ReplacedClientListing>
    • Vatrefund:
      <GlobalVatRefundReference>BE2021000000000000</GlobalVatRefundReference>

    Once the XML file has been adapted, the filing procedure is the same as for a classic return via XML file. 
    More information on filing the different returns.

    "Reloading in the screens"

    If you have saved a return in an XML file, you can use this option if you want to continue filing in the screens. This option is only valid if the XML file contains only one return.  

    Once you have the reference of the return to correct, click on "Dashboard".

    In the “Declaration by file”:

    • Load the file
    • Tick "Reloading in the screens".
    • Click on “Continue”.

    déclaration par fichier : charger le fichier et cocher la case recharger les données dans les écrans

    In “Improvement of a previous document”, enter the reference of the return you wish to correct.

    correction d’un document préalable : référence de la déclaration à corriger

    The procedure follows then the same steps as for filing a standard return via screen.
    More information on filing the different returns.

  • By screen

    From the dashboard, you can more easily correct the following types of return per screen:

    • a periodical declaration
    • an intra-Community statement
    • a declaration as regards the new means of transport (MTN)
    • a specific return (629)
    • a return of trustee

    Select the type of return you want to correct.

    Tick the box “I want to introduce a “corrective” statement” .

    déclaration par écran : je veux introduire une déclaration corrective

    Select the period of the return to be corrected. The choice of the period will be different depending on the type of return selected (and possibly on your taxation system).

    You can only correct returns whose status is “successful”. If that is not the case for this period, the “Continue” button will remain inactive.

    At the next stage, the reference and period are pre-filled.

    The rest of the procedure is the same as for the standard filing of a return via screen. More information on filing the different returns.

  • Starting from the return initially filed

    You can take over the initial return to reload the declared data into the screens. This option is available both for correcting a return filed by screen and by file.

    Once you have the reference of the return to correct, click on "Dashboard".

    Starting from a return filed via screen

    In "My Returns", find the return you wish to correct and click on icône copier in order to reload the data into the screens.

    mes envois : repartir de la déclaration déposée par écran en cliquant sur l’icône copier
     

    Starting from a return filed via file

    In "My Returns", find the file you wish to correct and click on icône dossier.

    mes envois : rechercher la déclaration déposée par fichier en cliquant sur l’icône dossier

    The return(s) will be displayed under “My returns”

    In "My Returns", look for if necessary the return you wish to correct and click on icône copier in order to reload the data into the screens.

    mes déclarations : repartir de la déclaration déposée par fichier en cliquant sur l’icône copier

    Enter the reference in "Improvement of a previous document".

    correction d’un document préalable : référence de la déclaration à corriger

    The procedure follows then the same steps as for filing a standard return.
    More information on filing the different returns.